The maximum amount of power that can be obtained from the end of the 1780 ohm resistor is when the load is also 1780 ohms. this will be when be when the voltage at the end of the resistor is 52.5 volts (105/2) So the maximum power will be 52.5^2/1780 = 2756.25/1780 = 1.548 watts As the required heater power is 1.4 watts the efficiency would need to be 1.4/1.548 = 90.4% Expecting to achieve this is being unrealistic.