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Given height above the ground, AB = 45m

Distance of the observer from the base, BO = 60m

Let the angle of elevation = θ

Now in triangle ABO, tanθ = AB/BO = 45/60 = 3/4

Given height of the tree = 25ft

Distance between the person and the base of the tree = 14ft

Let the angle of elevation to the top of the tree = θ

Then, tanθ = Opposite length/Adjacent length = 25/14 = 1.786