A soft-drink can contains about 0.20 kg of liquid at 5oC. Drinking this liquid can actually consume

Question:

A soft-drink can contains about 0.20 kg of liquid at 5oC. Drinking this liquid can actually consume some of the fat in the body, since energy is needed to warm the water to body temperature (37oC). How many food Calories should the drink have so that it is in perfect balance with the heat needed to warm the liquid?