Ebert is 14.5 ft from the base of the school flagpole when he sees a pigeon at the top of the 26 ft high flagpole. From where he is standing, what is the angle of elevation when he looks up to the top of the flagpole? Round to the nearest hundredth.
A. 15.62
B. 40.56
C. 60.85
D. 85.29