To solve this problem we will apply the concepts given for the efficiency of an engine which is given as
![\eta = 1-(T_C)/(T_H)](https://img.qammunity.org/2021/formulas/physics/college/9sorclhge1sh8kp4l3g2pw56l3ic7du3ln.png)
![\eta = (T_H-T_C)/(T_H)](https://img.qammunity.org/2021/formulas/physics/college/61t32mdae86dvfey83ae51tjnrxbq54lr2.png)
Where
= Temperature of the cold reservoir
= Temperature of the hot reservoir
The efficiency maximum would be given only if
![T_C = 0](https://img.qammunity.org/2021/formulas/physics/college/b7tm4cq823vbutob4bmx5ybwhyl2ztyxyd.png)
Replacing this value we have
![\eta = (T_H-0)/(T_H)](https://img.qammunity.org/2021/formulas/physics/college/6hbuzh3xds951n6cca3sr3xhrk9a255w3n.png)
![\eta = 1](https://img.qammunity.org/2021/formulas/physics/college/133iun9q2t2jl7yhgcaui1tq93butv5x5p.png)
Therefore: Cold reservoir as cold as possible provide the greater efficiency.