Rule to convert from DMS (degrees minutes seconds) format to pure degrees:
x deg, y min, z sec = x+y/60+z/3600
Use that rule to get...
88 deg, 22 min, 45 sec = (88+22/60+45/3600) degrees
88 deg , 22 min, 45 sec = 88.3791667 degrees (approx)
Now use the tangent function on your calculator
tan(88.3791667) = 35.34015179
Answer is choice C. It's not a perfect match due to some rounding errors, but it's close enough.