For a first-order reaction, the fraction remaining after time \( t \) is given by:
\[
\ln \left( \frac{[A]_0}{[A]} \right) = k t
\]
For 99% completion (\( [A] = 0.01[A]_0 \)):
\[
t = \frac{\ln(100)}{k} = \frac{4.606}{k}
\]
Thus, the correct formula for 99% completion in first-order kinetics is:
\[
t = \frac{4.606}{k}
\]