Atower that is 111 feet tall casts a shadow 126 feet long. find the angle of elevation of the sun to the nearest degrre

The angle here is an acute angle at ground level.  Then the side adjacent to this angle is 126 feet.  The opp. side is the tower, 111 feet tall.

Then   

tan theta = opp / adj = 111 / 126.  Using the inverse tangent function, we find that the measure of the angle is 0.722 radian or 41 degrees (to the nearest degree).