Correct answer: 26.8%
The efficiency of an ideal heat engine is given by η = 1 - (T_c/T_h), where T_c and T_h are the absolute temperatures of the cold and hot reservoirs, respectively. Converting the freezing point (0°C) and boiling point (100°C) to Kelvin, T_c = 273 K and T_h = 373 K. Substituting, η = 1 - (273/373) ≈ 0.268 or 26.8%.