The angle of elevation is measured from the boy's eye, not from the ground. The boy's eyes are at 2 m height.
Let h be the height of the tower above the boy's eye level.
The horizontal distance from the boy to the tower is 30 m, and the angle of elevation is 45°.
Using the tangent ratio:
tan(45°)=30h
Since tan(45°)=1:
1=30h
h=30 m
The total height of the tower is the height above eye level plus the boy's eye height:
Total height =h+2
Total height =30+2
Total height =32 m
Therefore, the height of the tower is 32 m.