(d) $\frac{T_{2}}{T_{1}} = 1 - \eta = 1 - \frac{40}{100} = \frac{3}{5}$
$\therefore\ T_{1} = \frac{5}{3}T_{2} = \frac{5}{3} \times 300 = 500K$
Increase in efficiency $= 50\%$ of $40\% = 20\%$
$\therefore$ New efficiency $\eta^{'} = 40 + 20 = 60\%$
$\therefore\ \frac{T_{2}}{{T'}_{1}} = 1 - \eta^{'} = 1 - \frac{60}{100} = \frac{2}{5}$
$T_{1}^{'} = \frac{5}{2} \times 300 = 750\ K$
Increase in temperature of source $= T_{1}^{'} - T_{1}$
$= 750 - 500 = 250\ K$