Answer
$W = 23.05\ kJ$
Work Step by Step
The work done is given by:
$W = \frac{mRT_1}{M}\ln(\frac{P_1}{P_2})$
With the values:
$m = 0.4\ kg,\ M=28.014\ kg/kmol,\ R=8.314kJ/kmol.K$,
$T_1 = 140°C+273.15 = 413.15\ K,\ P_1=160\ kPa,\ P_2 = 100\ kPa$
$W = 23.05\ kJ$