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The heat released by the substance in the calorimeter is equal to the heat absorbed by water which results to the decrease and increase in temperature, respectively.
We use m Cp ΔT to balance the heat involved
(m Cp ΔT) subs in calorimeter = <span>(m Cp ΔT) water
</span>125 g * Cp * (97.0-23.5 ) C = 250 g *(4.18 J/C g)* (23.5-20)
Cp = 0.398 J/Cg
Answer is B