Just try to form a triangle,so that we can apply "Trigonometric ratios"
In the final triangle of our figure,
Perpendicular = 32.5 - 6 = 26.5 Feet
Base = 110 Feet [ Given ]
Now, We know, Tan Ф = P / B
Tan Ф = 26.5 / 110
Tan Ф = 0.240
We know, Tan 13.5 = 0.240
So, Ф = 13.5
In short, Your Angle of Elevation would be 13.5 degrees
Hope this helps!