Statistical Significance in Multiple Regression Analysis

In a regression analysis involving the relationship between a company's advertising expenditure ($X_1$), research and development expenditures ($X_2$), and its sales revenue ($Y$), the following multiple regression model is estimated:

$$ Y = eta_0 + eta_1 X_1 + eta_2 X_2 + ext{Error} $$

After conducting a hypothesis test for the significance of the predictors, the results indicate:
- The p-value for $eta_1$ (advertising expenditure) is 0.03,
- The p-value for $eta_2$ (research and development) is 0.08.
At a 0.05 significance level, which of the following statements about the hypothesis tests for $eta_1$ and $eta_2$ is accurate?