Build a right triangle where the horizontal distance from the observer to the nest is the adjacent leg, the angle is 55° and the distance from the observer to the bird (inside the nest) is the hypotenuse of the triangle, which is sthe unknown variable, x.
Then, cos(55°) = adjacent leg/hypotenuse = 15,000 ft / x⇒ x = 15,000 ft / cos(55°) = 26,152 ft