Let x be her initial distance from the building, then tan 37 = 130/x
x = 130/ tan 37 = 130/0.7536 = 172.5 feet
Let y be her distance from the building after moving forward, then
tan 40 = 130/y
y = 130/tan 40 = 130/0.8391 = 154.9
After moving forward, she is 172.5 - 154.9 = 17.6 ft closer.