you can start by finding the height or altitude ("alt" = vertical side touching hypotenuse and bottom base):
tangent (23) = opposite/adjacent (TOA), where opposite is altitude and adjacent is base
So tangent (23) = alt/27.6cm
alt = 27.6×tan23 = 27.6×0.424
alt = 11.72cm
So now area = 1/2 (b)(h), where h=alt
area = 1/2 (27.6cm)(11.72cm) = 161.7cm^2
[tex] 161.7{cm}^{2} [/tex]
So the correct answer is [B.]