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------------------------------------------------ Barbara is converting [tex]78^{\circ} F[/tex] to degrees Celsius. First, she subtracts 32 from 78. What is the next step?

A. Multiply 46 by [tex]\frac{5}{9}[/tex]
B. Multiply 46 by [tex]\frac{9}{5}[/tex]
C. Add 273 to 46
D. Subtract 273 from 46