Unless I'm missing something, there's extraneous information in the problem, which is often given to force you identify the information that really matters.
In this case, you know that B is 100 m from the tower and that the top of the tower has an elevation of 26 degrees. It doesn't matter what B's bearing is, or what the angle of elevation from A is.
The line from B to the base of the tower, the tower, and the line from B to the top of the tower form a right triangle. Relative to the angle of elevation, the tower is the opposite side, and the line from B to the base is the adjacent side. Since you know the angle and the length of the adjacent side, use tangent to find the opposite side:
tan 26° = (height of tower) / 100
100 tan 26° = height of tower
100 * 0.488 = height of tower
48.8 m is the height of the tower.
Michael P.
07/10/15