It may not be zero but it would be so close to it to be not very meaningful to account for. An average adult human (in round numbers) uses about 1 calorie per minute.
Based on the toxicity of water and the caffeine content of coffee, someone drinking 8 oz cups of coffee would very likely die of caffeine or water poisoning before they gained any meaningful amount of calories from the coffee. (estimated that for an 80 kg human, around 30 cups or 240 oz of water drunk quickly can be lethal)
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