Answer: No, it is not proportional (See explanation).
Step-by-step explanation:
By definition, Proportional relationships have the following form:
[tex]y=kx[/tex]
Where "k" is the Constant of proportionality.
By definition the graph of a proportional relationship is a straight line that passes through the origin (Point [tex](0,0)[/tex]).
Knowing this and having the relationship provided in the exercise, you can identify from the table that when:
[tex]x=0[/tex], [tex]y=32[/tex]
Then, the line does not pass through the origin, so you can conclude that the relationship between the temperature scales is not proportional.