When the balloon is descending, the net force acting on it is given by Fnet​=mg−B=ma, where B is the Buoyant force.Thus, B=mg−maFor the balloon to move upwards with the same acceleration a, a mass Δm must be removed. The new net force equation becomesB−(m−Δm)g=(m−Δm)amg−ma−(m−Δm)g=(m−Δm)a[From Eq. (i)]⇒Δm=g+a2ma​