“…Studies based on sub-linear transport law [16], stochastic thermodynamics [17,18], steady state heat engine [19], electrically charged black hole [20], classical harmonic oscillator under linear response regime [21] and trapped Bose gas in a quantum heat engine [22] showed that the system efficiency approaches η C at finite power. Recent studies based on classical Markov processes [23,24], fluctuation of work and power [25,26], exergy [27], quantum dot model with zero entropy production [28] and information engines [29,30] also proved the attainability of η C at nonzero power.…”