Best web accessibility html markup for text above bulleted list

From a web accessibility or anyone's perspective I was wondering what HTML tag should we use for the text above the bulleted list? See example below.

Should it be a heading tag (i.e. <h1>, <h5>) or a paragraph tag <p> ?

Example
<div class="content">
<p>This is the first paragraph</p>
<p>This is the second paragraph</p>

<p>Computer science subjects include:</p>
<ul>
  <li>Human Computer Interaction</li>
  <li>Web Content accessibility</li>
  <li>Search engine optimisation</li>
</ul>

<p>This is the another paragraph</p>

<h4>Music subjects</h4>
<ul>
  <li>Guitar</li>
  <li>Piano</li>
  <li>Flute</li>
</ul>
</div>

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jeremyllAsked:
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Gurvinder Pal SinghConnect With a Mentor Commented:
If you are asking from 'Search Engine Optimization' perspective, then there is no thumb rule for the same. Moreover, it is observed that the evaluation rules are updated regularly so that no one is abusing them.

But In your case a paragraph makes more sense than H1. H2 is not bad either.

From the semantics perspective, Header 1 should be the header of the page and Header 2 is one level down. Since from the details given above, i am not sure which level is it is, so I would go for 'paragraph' suggestion
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jimmartCommented:
I would use an <hn> tag. The number (n) is up to you.
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