The pencil and Imelda's arm together make a right triangle, similar to the triangle made by the tree with her arm plus the 100 feet distance. Those triangles are represented below
Where H represents the height of tree. Before we start calculating, first let's convert all the measures to the same unit. The relation between inches and feet is given below
The ratio between corresponding sides on similar triangles is the same, therefore, we have the following equation
Solving for H, we have
The height of the tree is 25.5 ft.