how can i calculate p value of miRNA raw reads counts using R? working on lung cancer project and need to find out which genes are deferentially expressed and which are not. for that i a have downloaded miRNA data set from GEO id is GSE110907. And the file i got has to variable gene_id and read counts. from that i have to derive p value from that data/file.
I would start by re-formulating the question in this post: Your end-goal seems to the differential expression analysis (DEA) of your samples (and you have to have to levels for this like treatment-control, mutant-WT, etc ...). P-values are context-dependent and should be calculated based on your research question/hypothesis.

DEA has been addressed by many researchers and R has a lot of packages to help you with this; DESeq2, edgeR, limma, etc ...

I would go to the Biconductor website, search for one of the three above, and go through their rich vignettes and would come back here for specific questions.