A recent debate about where in the United States skiers believe the skiing is best prompted the following survey. Using = 0.10, test to see if the best ski area is independent of the level of the skier.

U.S Ski Area Beginner Intermediate Advanced
Tahoe 20 30 40
Utah 10 30 60
Colorado 10 40 50

Write the hypotheses, calculate the expected counts, check the condition, calculate the test statistic, and use either the critical value approach or the p-value approach to make a conclusion.