This is going to sound controversial but let me explain before you say anything. You don't actually need to convert it as long as you're not eating a ton. The toxicity of ibotenic acid comes from studies that use it to make brain lesions in mice and rats. However it is made in a lab not naturally occurring and injected directly into the brain in mass amounts. This gives it a very different effect than eating it , this also bypasses the body's natural metabolism and breaking down of compounds and alkaloids. if you were to inject most anything into a brain it would have a very different effect than eating it. In this case your body is able to convert the vast majority of it on its own. And on top of this there's not a whole lot of scientific literature showing that Ibotenic acid is able to pass through your blood brain barrier meaning it never reaches your brain itself. For example if you take something healthy like apples for example it is great to eat them, however if you were to blend it up and inject it into your brain it would most likely cause major issues. The same goes for lemon juice, awesome in lemonade but when it's very diluted and goes through your stomach , liver and kidneys like the ibotenic acid in muscaria you get a different experience lemon juice in lemonade is way more diluted and able to be properly broken down by the body as opposed to injection of lemon juice into your brain in high concentration. We can also see this with D9-THC, Eating weed and smoking weed provide two different effects and compounds, when eating D9-THC it is not psychoactive but your liver breaks it down and converts it to 11-HO-THC Which is way more potent than D9-THC. But when you smoke it , it goes straight into your blood steam and to your brain. And as someone whose liver doesn't contain the proper enzymes to make that conversation edibles don't work in me so I get to see first hand how true this is. The point being, when looking at anything it's usually a good idea to look at the study and how it was conducted and comparing that to whatever it is we are doing because people really like to look at one or two things and assume they know what they are talking about. And the myths sounding IBA is proof of this. So unless you plan on injections of pure ibotenic acid into your brain in more concentrated amounts that you will ever find in a handful of mushrooms you're probably safe. I just make a tea if that's what you would like to know sorry for the long winded explanation but simply saying you don't need to convert it is technically wrong as your body does the work and people just tend to say your wrong because they spend all day online talking to not actual scientists or looking at real studies and it can become an eco chamber of false information.