\begin{aligned}
\mathrm{m} &=40 \mathrm{~g}=(40 / 1000) \mathrm{kg}=0.04 \mathrm{~kg} \\
\mathrm{c} &=460 \mathrm{Jkg} \mathrm{kg}^{-10} \mathrm{C}^{-1} \\
\Delta \theta &=70^{\circ} \mathrm{C}-40^{\circ} \mathrm{C}=30^{\circ} \mathrm{C} \\
Q &=m \mathrm{c} \Delta \theta \\
&=(0.04 \times 460 \times 30) \mathrm{J} \\
&=552 \mathrm{~J}
\end{aligned}