Since a phytoplankton is on the 1st trophic level. Therefore the energy transfer from the phytoplankton to the Killer whale must be on the 4th power.
To calculate:
Mass of phytoplankton required = 1 gram / (0.1)^4
Mass of phytoplankton required = 10, 000 grams
Therefore, 10, 000 grams of phytoplankton is needed to add 1 gram of mass to the Killer whale.