Consider the following hypothesis test.
$$
\begin{aligned}
& H_e: \mu_1-\mu_2=0 \\
& H_2: \mu_1-\mu_2 \neq 0
\end{aligned}
$$
The following results are for two independent samples taken from the two populations.
$$
\begin{array}{ll}
\text { Sample 1 } & \text { Sample 2 } \\
n_1=80 & n_2=70 \\
\bar{x}_1=104 & \bar{x}_3=106 \\
\sigma_1=8.4 & \sigma_2=7.6
\end{array}
$$
a. What is the value of the test statistic?
b. What is the $p$-value?
c. With $\alpha=.05$, what is your hypothesis testing conclusion?