#45 ^@F# is #(45-32) = 13 F^@# above freezing (water freezes at #32 ^@F#)
#180 F^@ = 100 C^@# (difference between freezing and boiling on each scale)
#rArr 1 F^@ = 18/10 C^@#
#13 F^@ = 13xx18/10 C^@ = 23.4 C^@#
#23.4 C^@# above freezing is #23.4 ^@C#