The tree won't spend any calories no matter how much it has to transpire.
Calories are units of energy. They are basically the amount of energy required to raise the temperature of one gram of water by 1 degree Celsius. The question means to ask us how much energy will be spent by the tree.
The tree won't spend any energy in the process of transpiration. The process of transportation in plants is handled by the leaves which transpire water from their surface. This makes it so that the tree doesn't have to do anything which means no energy is spent!
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