(b) Efficiency, $\eta = 1 - \frac{T_{2}}{T_{1}}$
$\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ = 1 - \frac{(273 + 27)}{(273 + 127)}$
$\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ = 1 - \frac{300}{400} = \frac{1}{4}$
$\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \eta = \frac{Work\ done}{Heat\ supplied}$
$\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \frac{1}{4} = \frac{W}{40}$
$\Rightarrow \ \ \ \ \ \ \ \ \ \ \ \ \ \ W = 10\ kJ$