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The formula to convert degrees Fahrenheit $(F)$ into degrees Celsius $(C)$ is given below:

$$C=\frac { 5}{9 }(F-32)$$

To the nearest degree, how many degrees Fahrenheit is $32$ degrees Celsius?

$ 51\cfrac { 1 }{ 3 } ℉ $

$ -32℉ $

$90℉ $

$ 4℉ $