Answer:60% one is the most efficient one
Explanation: First one is given 60% of light energy out of 100% and second one is given 45% light energy out of 100%. Waste of first one is 40% and second one is 55% .
Then those waste energy is transfer to the heat energy.
When you touch the bulb you feel hot . Its because of heat energy. If the heat loss is less . Bulb is more efficient