Answer: The correct answer is D.
Step-by-step explanation:
In every process that includes an energy transaction or transition, inevitably a little amount of energy in heat form will be lost. Regardless if the process is spontaneous or not, the loss of energy (heat tax) will be present always. Also, it is impossible to make a perpetual machine, not always a spontaneous reaction will be fast, and only in certain cases the entropy could decrease during a spontaneous process.
Therefore the correct answer is D.