(c) According to first law of thermodynamics, $\mathrm{\Delta}Q = \mathrm{\Delta}U + \mathrm{\Delta}W$
$\therefore\ \mathrm{\Delta}U = \mathrm{\Delta}Q - \mathrm{\Delta}W$
$= 540 - \frac{p\left( V_{2} - V_{1} \right)}{J}$
$= 540 - \frac{1.013 \times 10^{5} \times \left\lbrack (1671 - 1) \times 10^{- 6} \right\rbrack}{4.2}$
$\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ = 540 - 40 = 500\ cal$