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The formula for converting Fahrenheit to Celsius involves first subtracting 32 from the Fahrenheit temperature and then dividing the result by 1.8. This method is based on the relationship between the two temperature scales, where the freezing point of water is 32 degrees Fahrenheit and 0 degrees Celsius, and the boiling point is 212 degrees Fahrenheit and 100 degrees Celsius.

By subtracting 32, you are determining how many degrees above freezing the Fahrenheit measurement is. Dividing by 1.8 then converts this temperature difference into the Celsius scale. This conversion is essential for accuracy in scientific, medical, and everyday contexts, as temperatures are often reported in different units depending on the region or field of study.

In summary, the correct conversion method utilizes subtraction and division as highlighted in the chosen answer, ensuring precise conversion from Fahrenheit to the Celsius scale.