A company has categorized sales on the basis of Selling Ability and conducted a test to judge relation between qualification. The following are the results:

$\backslash$table$[[$Selling Ability,qualification,Total$],[,$MBA,Other,$],[$Poor$,32,8,40],[$Good$,12,28,40],[$Total$,44,36,80]]$

Can it be concluded that selling ability is independent of qualification? $($Tabulate value to refer is $3\mathrm{.}84)$