The squirrel is sitting at a height of 7.35 m.
The energy possessed by a body by virtue of its position is called potential energy.
If the squirrel has a mass m and if it sits at a height h then, the potential energy E of the squirrel is given by,

here, g is the acceleration due to gravity.
Given:

Take the value of acceleration due to gravity

Rewrite the equation for energy in terms of h.

Substitute the given values and calculate the value of h.

The squirrel is at a height of 7.35 m