Correct option is (b) Universal gas constant
To elaborate: We all know that ΔH = ΔU + nRΔT; ΔH = nCPΔT and ΔU = nCvΔT; ΔH – ΔU = nCPΔT – nCvΔT = n(CP – CV) ΔT. By equating L.H.S. and R.H.S., we get n(CP – CV) ΔT = nRΔT; CP – CV = R. Hence it’s proven that difference of heat capacities at constant volume and pressure is the universal gas constant.