Hypothesis Testing Conclusion at 0.05 Level

In a hypothesis testing scenario, a financial analyst is evaluating whether the average return of a particular investment portfolio significantly differs from the market average return of 8%. The analyst sets up the following hypotheses:

Null Hypothesis ($H_0$): The average return of the investment portfolio is equal to the market average return, i.e., $ar{x} = 8\%$.

Alternative Hypothesis ($H_a$): The average return of the investment portfolio is not equal to the market average return, i.e., $ar{x} \neq 8\%$.

If the analyst calculates a test statistic and finds a $p$-value of 0.04, what conclusion can be drawn at a significance level of 0.05?