Concept:
The internal energy ($U$) of an ideal gas depends solely on its absolute temperature ($U \propto T$).
According to the First Law of Thermodynamics, the total energy balance in a closed system must satisfy the equation:
\[
\Delta Q = \Delta U + \Delta W
\]
where $\Delta Q$ is heat absorbed, $\Delta U$ is internal energy change, and $\Delta W$ is work done by the system.
Step 1: Analyze the internal energy change ($\Delta U$).
An isothermal process occurs at a constant temperature ($\Delta T = 0$). Because the temperature of the ideal gas remains fixed, its internal energy cannot change:
\[
\Delta U = 0
\]
Step 2: Apply the first law energy balance to determine work and heat tracking.
Substituting $\Delta U = 0$ into the thermodynamic balance equation gives:
\[
\Delta Q = 0 + \Delta W \implies \Delta Q = \Delta W
\]
This shows that any heat energy absorbed by the gas system ($\Delta Q > 0$) is completely transformed into mechanical work performed by the gas on its surroundings ($\Delta W > 0$). This matches statement (D) perfectly.