A scientist says that the efficiency of his heat engine which work at source temperature $127\text{ }^\circ\text{C}$ and sink temperature $27\text{ }^\circ\text{C}$ is $26\%$, then: (2001)
Maximum Carnot efficiency $\eta_{\text{max}} = 1 - \frac{300}{400} = 25\%$. Since the claimed efficiency ($26\%$) exceeds the Carnot limit, it is impossible.