Warning: do not try to use the Carnot formula for the COP of the heat pump. It does not work since the high temperature, (the temperature of the R-134a), is not constant but varies from about 16C to 60C. Instead, write the second law for the combined system and use the fact that the generated entropy in the combined system is zero, because everything is reversible. That will give you the low heat flow. Then use the first law for the heat pump to find the work.