The correct answer is:
Tap water contains dissolved substances and impurities, enhancing energy absorption.
Tap water often contains minerals, salts, and other impurities that can absorb microwave radiation more effectively than pure distilled water. These dissolved substances can contribute to changes in the heat capacity and thermal conductivity of the water, allowing it to reach a higher temperature under the same microwave radiation conditions. Distilled water, being purer and having fewer dissolved species, may have a slightly different heating profile when microwaved.