A health care provider claims that the mean overpayment on claims from an insurance company was 0. The insurance company is skeptical, believing that they were overcharged. They want to use sample data to substantiate their belief. A sample (audit) of 40 claims was collected, and a sample mean overpayment of $4 was calculated with a standard deviation of $13. Suppose that we can tolerate a chance of 5% of rejecting the claim when it is true. What is the p-value for the test?

A. 0.0589

B. 0.0762

C. 0.9706

D. 0.0294

E. 0.0391