The Carnot efficiency is

where

and

are the low and high temperatures in

. So, in this case,

The efficiency is defined as the ratio of the work

where

is the work done by the Carnot engine and

is the heat input to the engine. In this problem, the engine is being run in reverse as a heat pump, so the work

is the work done to the engine and the denominator of

is the heat output by the heat pump.
So, the minimum amount of work required to put out

of heat is

Therefore, answer (B) is correct.