$\begin{aligned}
& \mathrm{H}2 \mathrm{O}(\ell) \stackrel{\text { vaporisation }}{\longrightarrow} \mathrm{H}2 \mathrm{O}(\mathrm{g}) \
& \Delta \mathrm{n}{\mathrm{g}}=1-0=1 \
& \Delta \mathrm{H}=\Delta \mathrm{U}+\Delta \mathrm{n}{\mathrm{g}} \mathrm{RT} \
& \Delta \mathrm{U}=\Delta \mathrm{H}-\Delta \mathrm{n}_{\mathrm{g}} \mathrm{RT} \
& =41-8.3 \times 10^{-3} \times 373 \
& =37.9 \mathrm{kJ} \mathrm{mol}^{-1}
\end{aligned}$ Hence, (C) is correct.