Even Carnot engine cannot give 100% efficiency because we cannot :
Prevent radiation
Find ideal sources
Reach absolute zero temperature for sink
Eliminate friction
percentage efficiency of carnot engine is η=(1−T2T1)×100 where T2=temperature of cold body or temperature of sink T1=temperature of hot body or temperature of source to get 100% efficiency,T2 (the temperature of cold body) should be 0K to achieve 0K is not possible hence even carnot engine cannot give 100% efficiency