Your answer is C, 66.73
First, we need to know which trigonometric identify to use, and we can choose tan because we are given the opposite and we’re trying to find the adjacent.
Then, because we know that
tan(angle) = opposite/adjacent, we can rearrange this to get adjacent = opposite/tan(angle)
This gives us 34/tan(27) = 66.73
I hope this helps! Let me know if you have any questions :)