$A$ scientist claims that the efficiency of their heat engine,which operates between a source temperature of $127^{\circ}C$ and a sink temperature of $27^{\circ}C$,is $26\%$. Then:

The efficiency of a Carnot engine which operates between the two temperatures $T_1 = 500 \text{ K}$ (source) and $T_2 = 300 \text{ K}$ (sink) is: (in $\%$)

Given below are two statements: one is labelled as Assertion $A$ and the other is labelled as Reason $R$.
Assertion $A$: Efficiency of a reversible heat engine will be highest at $-273^{\circ} C$ temperature of cold reservoir.
Reason $R$: The efficiency of Carnot's engine depends not only on the temperature of the cold reservoir but it depends on the temperature of the hot reservoir too and is given as $\eta = (1 - \frac{T_2}{T_1})$.
In the light of the above statements,choose the correct answer from the options given below:

$A$ Carnot engine with efficiency $\eta$ operates between two heat reservoirs with temperatures $T_1$ and $T_2$, where $T_1 > T_2$. If only $T_1$ is changed by $0.4 \%$, the change in efficiency is $\Delta \eta_1$, whereas if only $T_2$ is changed by $0.2 \%$, the efficiency is changed by $\Delta \eta_2$. The ratio $\frac{\Delta \eta_1}{\Delta \eta_2}$ is approximately,

$A$ Carnot engine takes $5000 \, kcal$ of heat from a reservoir at $727 \, ^{\circ}C$ and gives heat to a sink at $127 \, ^{\circ}C$. The work done by the engine is $.......... \times 10^{6} \, J$.

The efficiency of a Carnot engine when the source temperature is $T_1$ and the sink temperature is $T_2$ is given by: