Answer
$t_0=2.78$ with a P-value $=0.012$. Given that P-value is very small, we can reject the null hypotesis.
There is enough evidence to conclude that there is a linear relation between MRI Count and IQ.
Work Step by Step
See the results from item (a), in MINITAB:
$t_0=2.78$ with a P-value $=0.012$