Engineering Thermodynamics
The mass of flue gas per kg of fuel is the ratio of the

Mass of oxygen in 1 kg of flue gas to the mass of oxygen in 1 kg of fuel
Mass of oxygen in 1 kg of fuel to the mass of oxygen in 1 kg of flue gas
Mass of carbon in 1 kg of fuel to the mass of carbon in 1 kg of flue gas
Mass of carbon in 1 kg of flue gas to the mass of carbon in 1 kg of fuel

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Engineering Thermodynamics
The thermodynamic difference between a Rankine cycle working with saturated steam and the Carnot cycle is that

Rankine cycle is hypothetical
Heat is supplied to water at temperature below the maximum temperature of the cycle
A Rankine cycle receives heat at two places
Carnot cycle can't work with saturated steam

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