A revenue department is under orders to reduce the time small business owners spend filling out pension form ABC-5500. Previously the average time spent on the form was 5.7 hours. In order to test whether the time to fill out the form has been reduced, a sample of 86 small business owners who annually complete the form was randomly chosen, and their completion times recorded. The mean completion time for ABC-5500 form was 5.5 hours with a standard deviation of 2.3 hours. Calculate the p-value for the test. A. .005 B..01 C..291 D. 209 E. 418