Steam flows steadily into a turbine with a mass flow rate of 26 kg/s and a negligible velocity at 6 MPa and 600°C. The steam leaves the turbine at 0.5 MPa and 200°C with a velocity of 180 m/s. The rate of work done by the steam in the turbine is measured to be 20 MW. If the elevation change between the turbine inlet and exit is negligible, determine the rate of heat transfer associated with this process.