in this case, we have a right triangle with a vertical height of 55'
A |\ the height, AB is 55'
| \ angle A is 38.4845o
| \ we want to determine the length of BC
| \ we use the tangent function
| \ which is opposite/adjacent
B |____\ C tan ∠A = BC/AC
0.795 = BC/55'
0.795 x 55' = BC
43.725' = BC