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you could do a model showing the angle of elevation and angle of depression of a building
Using the formula: tangent = opposite/adjacent whereas tangent angle = height/ground distance, will help to solve the problem
The question is not quite clear but if the angle of elevation is 26 degrees at a distance of 165 feet away from the building then its height is 80.47587711 feet. 165*tan(26) = 80.47587711 feet
tan40=x/100 100tan(40)=83.9m
The angle of elevation is looking at an object above your line of sight.