You need to draw a triangle where L is the horizontal distance between the landmark and the observer and H is the height of the balloon. Upon reduction of L by 100 feet the angle of depression increases to 61º.
H = L tan54º, H = (L-100) tan61º. Hence 100 = H (1/tan54º - 1/tan61º), or H = 100/(cot54º - cot61º). Find the two cotangents and plug in to get your answer for the height.