If Q1 is the energy input and Q2 is the energy rejected to the sink, then work done W=Q1−Q2
Dividing by Q1 on both sides, we get Q1W=1−Q1Q2 or Q1Q2=1−Q1W
As Q1=3W (given) ∴Q1Q2=1−3WW =1−31=32
Thus the fraction of energy rejected to the sink is 32.