From a boat on the lake, the angle of elevation to the top of a cliff is 26°35'. if the base of the cliff is 85 feet from the boat, how high is the cliff (to the nearest foot)?

Check the picture below

now, 26°35' is just 26bdegrees and 35 minutes

your calculator most likely will have a button [ ° ' " ]  to enter degrees and minutes and seconds

there are 60 minutes in 1 degree and 60 seconds in 1 minute

so.. you could also just convert the 35' to 35/60 degrees

so 

now, the angle is in degrees, thus, make sure your calculator is in Degree mode

The first option would be correct if it were one half and not one

Iam not sure , but probably 750 or 7.5