A Bond Analyst Is Analyzing the Interest Rates for Equivalent $\alpha = 0.05$

A bond analyst is analyzing the interest rates for equivalent municipal bonds issued by two different states. At $\alpha = 0.05$ , is there enough evidence to conclude that there is a difference in the interest rates paid by the two states?
$\begin{array}{lcc}\hline & \text { State A } & \text { State B } \\\hline \text { Sample size } & 60 & 40 \\\text { Mean interest rate (\%) } & 3.5 & 3.9 \\\text { Population variance } & 0.02 & 0.04 \\\hline\end{array}$

A) No, because the test value $- 0.02$ is inside the critical region $- 1.96 < z < 1.96$
B) Yes, because the test value $120.00$ is outside the critical region $- 1.96 < z < 1.96$
C) Yes, because the test value $- 3.00$ is outside the critical region $- 1.96 < z < 1.96$
D) Yes, because the test value $- 10.95$ is outside the critical region $- 1.96 < z < 1.96$