What bitrates do you recommend converting between MP3 and Ogg Opus?

What bitrate do you recommend if I convert between MP3 and Opus codecs to preserve the audio quality?

Personally I think
128-160kbps Opus --> 256-320kbps MP3
Update: I'm using libopus 1.01 and MP3 L3enc (I should be using LAME)
Update 2: I realized something :)

bop bop bop
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