Art B. answered  12/21/14
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We can basically break this down into 2 triangles having the same horizontal side which is the distance from the pole (x) in feet.
The top triangle will have an angle of elevation (baseline is horizontal line of eyesight) of 18o.  Let the length of the opposite side of this triangle be represented by y.
Using tangent:
     tan (18o) = y/x
Solve for x:  x = y/tan (18o) = y/0.325 = 3.08y   (equation 1)
The bottom triangle will have an angle of depression (baseline is horizontal line of eyesight) of 14o.  Let the length of the opposite side of this triangle be represented by 45 -y.  Remember total height is 45 ft.
 
Using tangent:
tan (14o) = (45-y)/x
Solve for x: x = (45-y)/tan (14o) = (45-y)/0.249 = 4.01(45-y)
Using tangent:
tan (14o) = (45-y)/x
Solve for x: x = (45-y)/tan (14o) = (45-y)/0.249 = 4.01(45-y)
                   x = 180.45 - 4.01y       (equation 2)
Set equation 1 and 2 equal to each other and solve for y:
     180.45 - 4.01y = 3.08y
     180.45 = 7.09y
     y = 25.45 ft
From equation 1:
      x = 3.08y = 3.08(25.45)
      x = 78.39 ft
Round to one decimal place:   x = 78.4 ft.