JEE Advanced 2024 Physics question on Thermodynamics

The specific heat capacity of a substance is temperature dependent and is given by the formula $C = kT$, where $k$ is a constant of suitable dimensions in SI units, and $T$ is the absolute temperature. If the heat required to raise the temperature of 1 kg of the substance from $-73\,^\circ$C to $27\,^\circ$C is $nk$, the value of $n$ is _____.

[Given: $0\,\mathrm{K} = -273\,^\circ$C.]