A new drink is out on the market. It is claimed that it will bring no calories if drunk at a temperature below 10°C (and it might make you loose some if you drink it colder). What is the number of calories per 100 ml of that drink?
Details and Assumption:
Assume you get all the [nutritional] calories.
Assume the drink will be brought to your body temperature of 37°C.
Assume the drink is has the same thermal properties as water.
Assume 1 calorie heats up 1 ml of water by 1°C independently of the temperature of the water.
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Heating up 100 ml by 27°C requires 2 7 ⋅ 1 0 0 = 2 7 0 0 calories. (That's 2.7 kcal)