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f in (-oo:+oo)
40 = (5/9)*(f-32) // - (5/9)*(f-32)
40-((5/9)*(f-32)) = 0
(-5/9)*(f-32)+40 = 0
40-5/9*(f-32) = 0
40-5/9*(f-32) = 0
520/9-5/9*f = 0
520/9-5/9*f = 0
520/9-5/9*f = 0 // - 520/9
-5/9*f = -520/9 // : -5/9
f = -520/9/(-5/9)
f = 104
f = 104
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