In order to solve the problem, it is best to draw the situation and we will see that it forms a right triangle. We use a trigonometric function for this case. We use the tangent function which is:
tan ∅ = opposite side / adjacent side
where ∅ is the angle of elevation of the boat to the top of the cliff, opposite side is the height of the cliff and adjacent side is the distance of the boat to the base of the cliff.
tan 14°28' = h / 743
h = 192 ft ===> Answer is B.