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

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

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Engineering Thermodynamics
In order that a cycle be reversible, following must be satisfied

Free expansion or friction resisted expansion/compression process should not be encountered
When beat is being rejected, temperature of cold source and working substance should be same
When heat is being absorbed, temperature of hot source and working substance should be same
All of these

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