@function toRem($value) {
  $remValue: ($value / 16) * 1rem;
  @return $remValue;
}

// Set the base font size for the HTML element to 16px, 
// establishing a standard for rem conversions
html {
  font-size: 16px;
}

// Apply the 'toRem' function to set the font size for the body element.
// The function will convert 16px to 1rem based on the 16px base size in HTML.
body {
  font-size: toRem(16); // Expected result: 1rem
}


h1 {
  font-size: toRem(48); // Expected result: 3rem
}

.box {
  width:toRem(64); // Expected result: 4rem
  height:toRem(128); // Expected result: 8rem
  background-color: red;
}