[tex]\ T_{c}[/tex] has greater effect.
Explanation:
[tex]\eta_{\max }=1-\frac{T_{c}}{T_{A}}[/tex]
[tex]T_{c}\\[/tex] = Temperature of cold reservoir
[tex]T_{H}[/tex] = Temperature of hot reservoir
when [tex]T_{c}[/tex] is decreased by 't',
[tex]$\eta_{\text {incre }}$[/tex] = [tex]1-\frac{\left(\tau_{c}-t\right)}{T_{H}}[/tex]
[tex]=n \ + \frac{t}{T_{n}}[/tex] [tex]-(i)[/tex]
when [tex]{T_{H}}[/tex] is increased by 'T'
[tex]\eta_{i n c}=\frac{n+\frac{t}{T_{H}}}{\left(1+\frac{k}{T_{H}}\right)}-(ii)[/tex]
[tex]\eta_{\text {incre }} \ T_{c}>\eta_{\text {incre }} T_{\text {H }}[/tex]