Step 1: Apply the first law of thermodynamics.
\[\Delta U = Q + W\]where \( Q \) denotes heat interaction and \( W \) denotes work input.
Step 2: Substitute values.
Given \( Q = -75 \, \text{J/g} \) (heat rejected) and \( W = +120 \, \text{J/g} \). \[\Delta U = -75 + 120 = +45 \, \text{J/g}.\]
Final Answer: \[\boxed{\text{B) +45 J/g}}\]