Liquid water enters an adiabatic piping system at $15^{\circ} \mathrm{C}$ at a rate of $3 \mathrm{~kg} / \mathrm{s}$. It is observed that the water temperature rises by $0.3^{\circ} \mathrm{C}$ in the pipe due to friction. If the environment temperature is also $15^{\circ} \mathrm{C},$ the rate of exergy destruction in the pipe is
(a) $3.8 \mathrm{~kW}$
(b) $24 \mathrm{~kW}$
(c) $72 \mathrm{~kW}$
(d) $98 \mathrm{~kW}$
(e) 124 kW