A car manufacturer claims the average fuel efficiency of their new model is $40$ miles per gallon. A sample test yields a $t$-statistic of $1.60$. At the $0.05$ significance level, should the null hypothesis be rejected in a two-tailed test?

• A. Reject the null hypothesis; the average fuel efficiency is significantly different from $40$ mpg
• B. Fail to reject the null hypothesis; there is insufficient evidence to support the claim that the fuel efficiency differs from $40$ mpg
• C. Reject the null hypothesis; the average fuel efficiency is significantly greater than $40$ mpg
• D. Fail to reject the null hypothesis; the sample size is not sufficiently large to determine significance

Answer: (B)