Some people assume that a specific car model does at least $\mu_0=120$ km with $1$ Lt of gasoline (petrol).
$10$ independent tests give the following results: $$104, \ 96, \ 80, \ 100, \ 108, \ 100, \ 112, \ 120, \ 130, \ 132$$
(a) Give the Null Hypothesis $H_0$ and the alternative Hypothesis $H_1$, for the test of that assumption.
(b) Give the statistic function of that test.
(c) late the p-value of the test.
(d) In what confidence level can the assumption be rejected?
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For (a) is the null hypothesis $H_0: \ m_0=120$ and the alternative $H_1: \ \mu_1\neq 120$ ?

You have to assume normality
The Hypothesis you stated is correct
the test statistics is the following
$$t=\frac{\overline{X}_{10}-120}{S}\sqrt{10}\sim \mathcal{T}_{9}$$
say $t$ follows a Student T distribution with 9 d.o.f.
$S^2$ is the unbiased sample variance (to be calculated with the given data)
I think you can conclude by yourself
To calulate exactly the pvalue you need a calculator. It results to me $p_{\text{value}}\approx 4.41\%$
You can reject $H_0$ for any significance level less than $p$