(d) Rate of loss of heat $\left( \frac{\mathrm{\Delta}Q}{t} \right) \propto$ temperature difference $\mathrm{\Delta}\theta$
$\frac{\left( \frac{\mathrm{\Delta}Q}{t} \right)_{1}}{\left( \frac{\mathrm{\Delta}Q}{t} \right)_{2}} = \frac{\mathrm{\Delta}\theta_{2}}{\mathrm{\Delta}\theta_{1}} \Rightarrow \frac{60}{\left( \frac{\mathrm{\Delta}Q}{t} \right)_{2}} = \frac{80 - 20}{40 - 20} \Rightarrow \left( \frac{\mathrm{\Delta}Q}{t} \right)_{2} = \frac{20cal}{s}$