Calculate the temperature which has the same numerical value on the Celsius and Fahrenheit scales.

(D) The relationship between Celsius $(^{\circ}C)$ and Fahrenheit $(^{\circ}F)$ scales is given by:
$\frac{F-32}{180} = \frac{C}{100}$
Let the temperature be $Q$ such that $F = C = Q$.
Substituting $Q$ into the equation:
$\frac{Q-32}{180} = \frac{Q}{100}$
Simplify the fraction $\frac{180}{100}$ to $\frac{9}{5}$:
$Q - 32 = \frac{9}{5}Q$
Rearrange the terms to solve for $Q$:
$Q - \frac{9}{5}Q = 32$
$-\frac{4}{5}Q = 32$
Multiply both sides by $-\frac{5}{4}$:
$Q = 32 \times (-\frac{5}{4})$
$Q = -40$
Thus,the temperature is $-40^{\circ}C$ or $-40^{\circ}F$.