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
According to Clausius statement of second law of thermodynamics

Heat can be transferred from low temperature to high temperature source if COP of process is more than unity
Heat can
Heat can
Heat can be transferred for low temperature to high temperature source by using refrigeration cycle

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