Asurfer is riding a 7 foot wave. the angle of depression from the surfer to the shoreline is 10 degrees. what is the distance from the surfers to the shoreline?

The distance from the surfer to the shoreline will be found as follows:
tan θ= opposite/adjacent
θ=10°
opposite=7ft
adjacent= x ft
substituting the values in our formula and solving for x we get
tan 10=7/x
hence
x=7/tan10
x=39.69897~ 39.7 ft
The surfer is 39.7 ft from the shoreline.

False because how does that work?