The correct option is B ΔGΔH
The thermal efficiency, h of a fuel conversion device is the amount of useful energy produced relative to the change in enthalpy, ΔH between the product and feed streams.
η=Useful energyΔH
In an ideal case of an electrochemical converter, such as a fuel cell, the change in Gibb’s free energy, ΔG of the reaction is available as useful electric energy at that temperature of the conversion.
Hence,
ηideal=ΔGΔH