The fundamental thermodynamic relation for a rubber band is given by
\[ dU = TdS + \tau dL \] where \( T \) is the absolute temperature, \( S \) is the entropy, \( \tau \) is the tension in the rubber band, and \( L \) is the length of the rubber band.
Which one of the following relations is CORRECT:

Consider two identical tanks with a bottom hole of diameter \( d \). One tank is filled with water and the other tank is filled with engine oil. The height of the fluid column \( h \) is the same in both cases. The fluid exit velocity in the two tanks are \( V_1 \) and \( V_2 \). Neglecting all losses, which one of the following options is correct?
