new_contents: def kilometers_to_miles(value):
      return.value / 1.609
      
  def miles_to_kilometers(value):
      return value * 1.609
      
  def years_to_minutes(value)
      return value * 365 * 24 * 60
      
  def minutes_to_years(value)
      return value / (365 * 24 *60)
      
  def inches_to_cm(value)
      return value / 2.54
      
  def cm_to_inches(value)
      return value * 2.54
      
  #fin
  
subject: Create convert.py