(d) In an ideal gas, the internal energy depends only upon the temperature of the gas. When an ideal gas undergoes an isothermal change, there is no change in its internal energy $(\mathrm{\Delta}U = 0)$
From first law of thermodynamics
$\mathrm{\Delta}U = Q - W$
For isothermal change $\mathrm{\Delta}U = 0$
$\therefore\ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ Q = W$
Hence, in an isothermal process in an ideal gas the heat absorbed by the gas is entirely used in the work done by the gas.