An accountant wants to know if the property taxes paid by clients who live in the city are different from those who live in the county.The property taxes paid by five clients from the city (sample 1) and five clients from the county (sample 2) are shown below. 
The value of the test statistic is _____.
Definitions:
After-Tax Effect
The impact of transactions on a company's net income after accounting for taxes, reflecting the true financial outcome.
Interest Expense
Interest expense is the cost incurred by an entity for borrowed funds, reflected in the income statement as a financial charge.
Comparative Common-Size Balance Sheet
A balance sheet that presents financial figures as percentages of a total in order to facilitate year-over-year and company-to-company comparisons.
Significant Changes
Important alterations that can have a substantial impact on a company's operations, financial performance, or strategy.
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