Suppose that you see a flock of birds at an angle of elevation of 32 degrees if the birds are at an altitude of 12,000 feet and if your eye is 6 feet above the ground the what is your horizontal distance from the birds

We know that

tan 32°=opposite side/adjacent side
[adjacent side]=[opposite side]/tan 32°

in this problem

opposite side> will be the altitude of the flock of birds minus your eye level above the ground
(12000-6)> 11994 ft

adjacent side>will be the horizontal distance between you and the birds
32°> an angle of elevation

[adjacent side]=[11994]/tan 32°> 19194.41 ft

the answer is
The horizontal distance from the birds is 19194.41 ft