Sketch a diagram on the question, a boy 1.4m tall, stood 10m away from a tree of height 12m, calculate correct to the nearest degree the diagram angle of elevation of the top from the boys eyes

As always, draw a diagram, and review your basic trig functions.

tanθ = (12-1.4)/10
θ = 46.67°

assuming the boy's eyes are on the top of his head ...