$$\textbf{Hint}$$: Efficieny of heat engine
$$\textbf{Step 1:Efficiency of Heat Engine}$$:
A heat engine involves a thermodynamic process that converts the heat supply in it into mechanical work.
The efficiency $$\eta$$ of the heat engine is the ratio of the work to the heat supplied to the heat engine.
$$\eta=\dfrac{W}{Q_1}$$
Where $$W$$ is work done and $$Q_1$$ is the heat absorbed from the source.
$$\textbf{Step 2:Efficiency in terms of temperature}$$:
Efficiency is defined as work done per unit of heat consumed. It doesn't depend on the substance on which we work.
Efficiency $$\eta=\dfrac{Work output}{Heat Input}$$
$$\eta=\dfrac{T_1-T_2}{T_1}$$ where $$T_1$$ and $$T_2$$ are temperature of source and sink respectively.
$$\textbf{Step3:Conclusions}$$
$$\bullet$$Efficiency is dependent on the source and sink temperature. So, option A is not correct. $$\bullet$$From the formula, we can say efficiency is independent of working substance.
Thus option B is correct.
$$\bullet$$Here efficiency will never be $$100%$$ because $$\dfrac{T_2}{T_1}$$ is always a positive number and less than one because sink temperature is always less than source temperature. Thus option C is incorrect.
$$\bullet$$The amount of heat taken from the source and heat going to dissipate on the sink depend on its thermal capacity. Thus option D is incorrect.