Which of the following statements is incorrect regarding the first law of thermodynamics?

Consider one mole of perfect gas in a cylinder of unit cross-section with a piston attached as shown in the figure. $A$ spring (spring constant $k$) is attached (unstretched length $L$) to the piston and to the bottom of the cylinder. Initially,the spring is unstretched and the gas is in equilibrium. $A$ certain amount of heat $Q$ is supplied to the gas,causing an increase in volume from $V_0$ to $V_1$.
$(a)$ What is the initial pressure of the system?
$(b)$ What is the final pressure of the system?
$(c)$ Using the first law of thermodynamics,write down a relation between $Q, V_0, V_1, P_a$ and $k$.

$A$ gas absorbs $18 \ J$ of heat and work done on the gas is $12 \ J$. Then the change in internal energy of the gas is: (in $J$)

In a given process,for an ideal gas,$\Delta W = 0$ and $\Delta Q < 0$. Then,for the gas,

Assertion : Heat and work are modes of energy transfer to a system resulting in change in its internal energy.
Reason : Heat and work in thermodynamics are state variables.
The correct option among the following is

$200\,g$ of water is heated from $40\,^{\circ}C$ to $60\,^{\circ}C$. Ignoring the slight expansion of water,the change in its internal energy is close to ...... $kJ$ (Given specific heat of water $= 4184\,J/kg\cdot K$)