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Answer:
 80.38°
Step-by-step explanation:
The relevant trig relation is ...
 Tan = Opposite/Adjacent
The person is standing 40 ft from the building. The point they're looking at is 236 ft above their eyes. So the angle α is found from ...
 tan(α) = 236/40
 α = arctan(236/40) ≈ 80.38°