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To find the height of the building, we can use the tangent function since we have the angle and the distance from the building.
tan(angle) = height/distance
tan(32) = height/65
height = tan(32) * 65
height ≈ 35.54 ft
Rounded to the nearest foot, the height of the building is approximately 36 ft.
Therefore, the closest option is C. 32 ft.