A sample of refuse is analyzed and found to contain 10% water (measured as weight loss on evaporation). The heating value (Btu) of the entire mixture is measured in a calorimeter and is found to be 3000 Btu/lb. A 2.0 gram sample is placed in the calorimeter, and 0.38 grams of ash remains in the sample cup after combustion. What is the moisture- and ash-free heat value