Because the person is on the 4th floor, he/she is 12 x 4 = 48ft above the ground level.
We can construct a right-angled triangle with the angle of depression formed by the hypotenuse and the adjacent side.
The distance we need to find is the adjacent side's length. Call it x
The tangent of an angle in a right-angled triangle can be calculated by the formula : opposite/adjacent
-> tan(26) = 48/x
-> x = 48/tan(26) = 98.415ft (to 3 s.f)