Efficiency \( \eta \) of a Carnot engine is given by:
\[
\eta = 1 - \frac{T_C}{T_H}
\]
where \( T_C \) and \( T_H \) are the temperatures of the cold and hot reservoirs in Kelvin.
\[
T_C = 27^\circ\text{C} = 300\,\text{K}, \quad T_H = 227^\circ\text{C} = 500\,\text{K}
\]
\[
\eta = 1 - \frac{300}{500} = 1 - 0.
6 = 0.
4
\]