Numerous seasonal medicines are advertised to relieve people suffering from sneezing, runny nose, watery eyes, and congestion. However, in most cases, there are associated side effects. A researcher at Dow Inc. was interested in assessing whether the side effect (Headache, Drowsiness) was independent of the medication (Seldane-D, Pseudoephedrine, Placebo) used. After carrying out the experiment on several subjects, the researcher reported the following data:

Medication Side Effect [Seldane-D] [Pseudoephedrine] [Placebo] [total]

Headache [65] [49 ] [43] [157 ]

Drowsiness [27] [14] [22] [63]

Total [92] [63] [65] [220 ]

Are side effect and medication used independent of each other? Formulate the appropriate hypotheses, carryout the necessary test, report the corresponding P-value, and then draw your conclusions.