Answer
$T\gt T_α$: null hypothesis is not rejected.
There is not enough evidence to conclude that Avis is cheaper than Hertz.
Work Step by Step
$H_0:M_D=0$ versus $M_D\lt0$
Let the "Avis" values to be the X and the "Hertz" values to be the Y.
$D_i=X_i-Y_i~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~Rank$
$D_1=X_1-Y_1=67.54-59.14=8.4~~~~~~~~~~~~+10$
$D_2=X_2-Y_2=97.16-97.15=0.01~~~~~~~~~~~+1$
$D_3=X_3-Y_3=103.43-103.14=0.29~~~~~~~+5$
$D_4=X_4-Y_4=38.79-36.63=2.16~~~~~~~~~~~+9$
$D_5=X_5-Y_5=87.90-87.80=0.1~~~~~~~~~~~~~+2$
$D_6=X_6-Y_6=109.86-110.09=-0.23~~~~-4$
$D_7=X_7-Y_7=109.35-109.35=0~~~~~~~~~~~discard$
$D_8=X_8-Y_8=82.86-83.03=-0.17~~~~~~~~~-3$
$D_9=X_9-Y_9=112.65-113.32=-0.67~~~~~-6$
$D_{10}=X_{10}-Y_{10}=116.46-114.53=1.93~~~~+8$
$D_{11}=X_{11}-Y_{11}=105.49-107.04=-1.55~-7$
$n=10$
Left-tailed test.
Test statistic: $T=T_+=10+1+5+9+2+8=35$
Critical value: $T_α=10$
(According to table XII, for $n=10$ and $α=0.05$)
Since $T\gt T_α$, we do not reject the null hypothesis.