What is the least significant difference ( = 0.05) for comparing shading treatments in this experiment?

Background Info: The specific leaf areas (area per unit mass) of three types of citrus each treated with one of three levels of shading are stored in Table C. The first column contains the code for the shading treatment, the second column contains the code for the citrus species, and the third column contains the specific leaf area. Assume that there is no interaction between citrus species and shading. Carry out a two-way analysis of this data.

Species	Full	Half S	Full S
Shamouti	117.5	92.4	110.4
Marsh	85.1	63.8	87.3
Clem	68.4	56.2	83.5