Step 1: Apply first law of thermodynamics.
\[
\Delta U = Q + W
\]
where \( Q \) = heat interaction, \( W \) = work input.
Step 2: Substitution.
Here, \( Q = -75 \, \text{J/g} \) (rejected heat), \( W = +120 \, \text{J/g} \).
\[
\Delta U = -75 + 120 = +45 \, \text{J/g}.
\]
Final Answer: \[ \boxed{\text{B) +45 J/g}} \]
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