Answer
$\Delta U=52Btu$
Work Step by Step
Applying the energy balance:
$E_{in}-E_{out}=\Delta E_{system}$
$Q_{in}+W_{in}-Q_{out}-W_{out}=\Delta U$
$65Btu+0Btu-8Bt-5Btu=\Delta U$
Solving for $\Delta U$:
$\Delta U=52Btu$
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