From SOH CAH TOA, you know that
Tan(θ) = Opposite/Adjacent
Solving for "Adjacent", we have
Adjacent = Opposite/tan(θ)
For this problem, θ = 27° and Opposite = 50 ft. The horizontal distance (Adjacent) is ...
Adjacent = (50 ft)/tan(27°) ≈ 98 ft
The appropriate choice is the second one, ...
98 ft
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If it is easier to visualize the geometry involved, realize that the angle of elevation from the plane to the tower is the the same as the angle of depression from the tower to the plane (27°).