Let the height of the tree be h foot.
Trigonometric ratio for tangent = Opposite side / adjacent side----(1)
Since the tree is standing vertically on a level ground, the three points, [ Top of the tree, the point where the tree touches the ground and the point where the shadow ends] form a right angled triangle.
Applying (1) for the above three points, tan(24.7)=(height of the tree)/(length of shadow)
Hence, height of the tree = tan(24.7)*(length of the shadow)
= (0.46)*140
= 65 foot (Rounding off to the nearest foot)