Answer:
37.3°
Step-by-step explanation:
The angle of elevation can be found by using trigonometric tan function.

perpendicular is given by the height of the tower = 184 ft
base = distance from the tower = 140 ft
Thus, angle of elevation:

Now, the angle of elevation + angle made by tower from the original vertical position towards the ground = 180 -90
⇒Ф= 90° - 52.7° = 37.3°