Conversion of a grayscale to RGB is simple. Simply use R = G = B = gray value. The basic idea is that color (as viewed on a monitor in terms of RGB) is an additive system.
http://en.wikipedia.org/wiki/Additive_color
Thus adding red to green yields yellow. Add in some blue to that mix in equal amounts, and you get a neutral color. Full on [red, green, blue] = [255 255 255] yields white. [0,0,0] yields monitor black. Intermediate values, when R=G=B are all equal will yield nominally neutral colors of the given level of gray.
A minor problem is depending on how you view the color, it may not be perfectly neutral. This will depend on how your monitor (or printer) is calibrated. There are interesting depths of color science we could go into from this point. I'll stop here.