A calorimeter of water equivalent 20 g contains 180 g of water at 25 ∘C. m grams of steam at 100 ∘C is mixed in it till the temperature of the mixture is 31 ∘C. The value of m (in g) is close to (Latent heat of water=540 cal g−1, specific heat of water=1 cal g−1 ∘ C−1)