The correct option is C 83%
Resistance of the lamp,
R=E2SP=242140≈4.11 Ω
Current in secondary coil is,
iS=ESR=244.11=5.84 A
Power at primary coil is,
Pinput=EPiP=240×0.7=168 W
Power at secondary coil is,
Poutput=ESiS=24×5.84=140.16 W
Now, efficiency of the transformer is,
η=PoutputPinput×100
⇒η=140.16168×100≈83%
Hence, option (C) is the correct answer.