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

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

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Engineering Thermodynamics
The condition for the reversibility of a cycle is

All the processes, taking place in the cycle of operation, must be extremely slow
The working parts of the engine must be friction free
All of these
The pressure and temperature of the working substance must not differ, appreciably, from those of the surroundings at any stage in the process

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