The angle of depression from you to your friend is 54.1°
Trigonometric ratio is used to show the relationship between the sides and angles of a right angled triangle.
Let θ represent the angle between me in air and my friend, hence:
tanθ = 326 / 450
θ = 35.9 degrees
The angle of depression = 90 - 35.9 = 54.1°
The angle of depression from you to your friend is 54.1°
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