To convert pounds to kilograms using the proportion \(1 \text{ kilogram} = 2.2 \text{ pounds}\), you can set up the following equation:
\[ \text{kilograms} = \frac{\text{pounds}}{2.2} \]
Substituting 72 pounds into the equation:
\[ \text{kilograms} = \frac{72}{2.2} \approx 32.72727272727273 \]
Rounding to the nearest tenth gives you:
\[ \approx 32.7 \text{ kilograms} \]
So, the correct response is 32.7.