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Considering the relationship

TdS = dU + PdV between the entropy (S), internal energy (U), pressure (P), temperature (T) and volume (V),

Which of the following statements is correct?

      (a) It is applicable only for a reversible process

      (b) For an irreversible process, tdS>dU+PdV

      (c) It is valid only for an ideal gas

      (d) It is equivalent to first law, for a eversible process

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