Closed system. If the system is not closed, matter or energy can escape from the system. an example of this is if you react magnesium and hydrochloric acid in a open system. The H₂ gas is going to escape making it look like some of the mass disappeared . in that same reaction some in an open system will also loose heat to the surrounding which will make it look like less heat was produced.
By the second law of thermodynamics:
Heat can not spontaneously flow from cold regions to hot regions without external work being performed on a system.
Heat transfer is the passage of thermal energy from a hot ( t B = 80° C ) to a colder body ( t A = 40° C ).
Answer: B ) Heat flows from object B to object A.