The press box at a baseball park is 32.0 ft above the ground. a
reporter in the press box looks at an angle of 15.0° below the
horizontal to see second base. what is the horizontal distance
from the press box to second base?

First we can find angles of triangle which vertices are: press box at 32ft, point on the ground directly bellow press box and second base.

The angle at second base is:
180-90-(90-15)  where 90 - 15 is the angle at press box vertex. 

angle at second base is: 15.

tan(15) = 32/x      where x is our unknown distance.
x = 32/tan(15) = 119.42 feet