ANS:B - 1 BTU = 252 calories

The correct conversion is: 1 BTU = 252 calories This means that one British Thermal Unit is equivalent to 252 calories. The BTU is a unit of energy commonly used in the United States, while the calorie is a unit of energy used in the International System of Units (SI). The conversion factor of 252 arises from the relationship between the BTU and the calorie, where one BTU is defined as the amount of energy required to raise the temperature of one pound of water by one degree Fahrenheit and one calorie is defined as the amount of energy required to raise the temperature of one gram of water by one degree Celsius.