Answer
B
Work Step by Step
From the definitions:
$COP_{HP,rev}=\dfrac{T_H}{T_H-T_L}$
With $T_H=294\ K,\ T_L=T_0=282\ K$
$COP_{HP,rev}=24.5$
$COP_{actual}=COP_{res.\ heater}=1$
$\eta_{_{II}}=\dfrac{COP_{actual}}{COP_{rev}}=4.08\%$
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