(d) $\eta_{1} = \frac{T_{1} - T_{2}}{T_{1}} = \frac{\left( t_{1} + 273 \right) - (t_{2} + 273)}{t_{1} + 273}$ $= \frac{t_{1} - t_{2}}{t_{1} + 273}$
Physics Educator & NEET/JEE Specialist
Ph.D. in Physics with 19+ years of teaching experience.