When a System is taken from State $i$ to State $f$ along the path iaf, it is found that $\mathrm{Q}=70 \mathrm{cal}$ and $\mathrm{w}=30 \mathrm{cal}$, along the path ibf. $\mathrm{Q}=52$ cal. $\mathrm{W}$ along the path ibf is
(A) 6 cal
(B) $12 \mathrm{cal}$
(C) $24 \mathrm{cal}$
(D) 8 cal