In a steam boiler, 100 kg/s of liquid water at 40 bar and 40C (enthalpy = 167 kJ/kg and entropy = 0.57 kJ/kg.K) is heated to a final temperature and pressure of 673 K and 40 bar (enthalpy 3213 kJ/kg and entropy = 6.77 kJ/kgK) using flue gases available at 750 K. Neglecting kinetic and potential energy changes, the entropy generation in the process (in kW/K) is close to : (a) 214 (b) 406 (c) 620 (d) 1026 =