F = m * a
a = F / m = 2.050.000 N / 40.000 kg ( 1 N = 1 kgm/s² )
a = 51.25 m/s²
<span>No machine can operate at 100 percent efficiency because some of the energy input will always be used to overcome the force of gravity and the effects of friction and air resistance.</span>
This statement is false. Increasing the two objects' mass (I'm guessing) will actually increase their gravitational force. This is because of the equation:

If the distance was increased, then the statement would be true, but since you are increasing mass, which is proportional to the Force of Gravity, you are in fact, increasing the gravitational force between the two objects.