The loss of available energy is

Question

During a thermodynamic process, 100 kJ of heat is transferred from a reservoir at 800K to a sink at 400K. The ambient temperature is 300 K. The loss of available energy is                             

(A) 27.5 kJ                  (B) 32.5kJ

(C) 37.5kJ                   (D) 62.5kJ