(Sigh.) The modulus of subgrade reaction is not a soil property. As a result, it cannot be "determined" using a CBR test, plate load test - or any other test, for that matter.
The modulus of subgrade reaction is a calculation expedient, and nothing more. It is the ratio of applied pressure divided by the corresponding soil or rock movement. It is directly affected by the size of the loaded area, the soil or rock shear modulus (which is strain dependent), the direction of loading, the type of loading - and many other factors. It is not analogous to the stiffness of a steel spring, or Young's modulus for steel. There is no such thing as "the" modulus of subgrade reaction - and it cannot be found in some textbook or simple correlation.
If I remember the definition of CBR correctly, it is defined as:
CBR = ([Applied Pressure at 0.1 inch piston deflection]/1000 psi)*100
Assuming this equation is correct, you can directly calculate a "modulus of subgrade reaction" k-value for the test as:
k (psi) = CBR * (1000/100)/(0.1) = CBR * 100
This is markedly different than the correlations proposed by drt or drfefefe.
drt and/or drfefefe: Where do your correlations come from?