Researchers Determine That 60 Puffs Tissues Is the Average Number $\bar { x }$

Researchers determine that 60 Puffs tissues is the average number of tissues used during a cold.Suppose a random sample of 100 Puffs users yielded the following data on the number of tissues used during a cold: $\bar { x }$ = 52 and s = 22.Using the sample information provided,the value of the test statistic is:

A) t = (52 - 60) / 22
B) t = (52 - 60) / (22 / 100)
C) t = (52 - 60) / (22 / 100²)
D) t = (52 - 60) / (22 / 10)