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A path 1-2-3 is given. A system absorbs 100 kJ as heat and does 60 kJ of work while along the path 1-4-3, it does 20 kJ of work. The heat absorbed during the cycle 1-4-3 is

A. -140 kJ

B. -80 kJ

C. -40 kJ

D. +60 kJ

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