
Kevin H. answered 08/24/19
A former ASU engineering professor who loves one-on-one teaching.
That depends upon who is asking.
First, I have never heard the term "control surface" but I assume it refers to the boundary of the system of interest.
Second, heat and work are not substances that transfer across boundaries. Energy, through heat transfer or work, crosses a boundary, but not work/heat itself.
However, assuming I am not reading too much into the semantics, then all three. If the person asking does distinguish heat/work from energy as they should, then it would be option d.