A study wants to compare the perception of unfairness of U.S. tax code for two difference income groups in the nation. A sample is collected from each group and the results are as follows.

Perception of U.S. Tax Code	Income Level
Less Than $50,000	More Than $50,000
Fair	22	18
Unfair	28	32

At the = 0.05 level of significance, is there evidence of a difference in the perception of unfairness between the two income groups? (Hint: You need to find the row totals and column totals, and overall totals by yourself.)