Given:
\[
m = 1 \ {kg}, \quad n = 1.3, \quad W = 400 \ {kJ}, \quad C_p = 14.56, \quad C_v = 10.4
\]
First, calculate the specific heat ratio:
\[
\gamma = \frac{C_p}{C_v} = \frac{14.56}{10.4} = 1.4
\]
Heat transfer in a polytropic process is given by:
\[
Q = \frac{n - \gamma}{\gamma - 1} \cdot W
\]
Substituting the values:
\[
Q = \frac{1.3 - 1.4}{1.4 - 1} \cdot 400 = \frac{-0.1}{0.4} \cdot 400 = -0.25 \cdot 400 = -100 \ {kJ}
\]
Since the question asks for the absolute value:
\[
\boxed{|Q| = 100.0 \ {kJ}}
\]