Concept:The angle of elevation is found using the tangent ratio in a right-angled triangle.Explanation:Height of tree above the boy's eye level is 12−1.4=10.6 m.Horizontal distance from the boy to the tree is 10 m.So, tanθ=adjacentopposite=1010.6=1.06.Therefore, θ=tan−1(1.06)≈46.67∘.Correct to the nearest degree, θ≈47∘.