An ideal gas undergoes a four step cycle as shown in the P - V...

∵ PV = nRT . . . \left(1\right)

In Step $1$:

$P =$constant

$V =$ increasing

So,

$T$ also will be increase (From equation $1$)

Now, 

$∵ Q = n{C}_{p} ∆ T$

$∵ T ↑$

$∴ ∆ T =$ Positive

So,

 $Q = + ve =$absorbed

Now In step $4$,

$P = ↑$

$V =$ constant

So from equation $1$,

$T$ will also be increasing.

Now, $∵ Q = n{C}_{v} ∆ T$

$∵ T ↑$

$∴ ∆ T =$Positive

So, 

$Q = + ve =$absorbed

correct option is $\left(3\right).</p>$