As VHS said, TECHNICALLY, a megabyte is 1024 kilobytes, because it's based on base2 numbering system (2^20)
Some people (like hard drive manufacturers) are using 1000kB as a MB. Hence you buy a 1 TB drive and find out that you only have 913MB. Computers still think in base2 notation.
What the US copyright office uses, should be spelled out in their documentation, but you know how gov't agencies are. If you are on the borderline, you can always drop the bit rate, or try using variable bit rate instead of fixed. You are only documenting a work, not using it for a recording master.