Answer
a) $248W$
Work Step by Step
Here we are working with kinetic energy:
The kinetic work is: $W_{k}=\frac{1}{2}mV^2$
Where $m=\rho Q$
Then:
$W_{k}=\frac{1}{2}\rho QV^2=\frac{1}{2}*1.15\frac{kg}{m^3}*3\frac{m^3}{min}*(12\frac{m}{s})^2=248.4W$