Air conditioners sold in the United States are given a seasonal energy-efficiency ratio (SEER) rating that consumers can use to compare different models. A SEER rating is the ratio of heat pumped to energy input, similar to a COP but using English units, so a higher SEER rating means a more efficient model. You can determine the COP of an air conditioner by dividing the SEER rating by 3.4. For inside temperature 26 degrees C and outside temperature 33 degrees C when you'd be using air conditioning, estimate the theoretical maximum SEER rating of an air conditioner. (New air conditioners must have a SEER rating that exceeds 13, quite a bit less than the theoretical maximum, but there are practical issues that reduce efficiency.)