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Abby knows that $1$ mile is about $1$.$61$ kilometers. She wants to write an equation she can use to convert any given distance in miles $(m)$ to kilometers $(k)$.$\newline$How should Abby write her equation?$\newline$Choose $1$ answer:$\newline$(A) $1.61=\frac{k}{m}$$\newline$(B) $1.61 \mathrm{~m}=k$$\newline$(C) $\frac{k}{1.61}=m$