When a system is taken from state 1 to state 3 along the path 1→2→3 , it is found that ΔQ=60 cal and ΔW=10 cal. Along the path 1→4→3 , ΔQ=50 cal, ΔW along the path 1→4→3 is
(A) 10 cal
(B) 40 cal
(C) 0 cal
(D) 60 cal