Let TB = TB – x
Let TC = Tf - x
As \(\frac{T_C - 0}{100}\) = \(\frac {T_f - 32}{180}\)
\(\frac{x}{100} = \frac{x - 32}{180}\)
∴ 180x = 100x – 3200
80x = -3200
x = -\(\frac{3200}{80}\) = -40°
x = -40°
∴ Hence -40°C and -40° f are identical Temperature.