Answer
$b \approx 24$ yd
Work Step by Step
RECALL:
In a right triangle,
$\sin{A} = \dfrac{\text{length of opposite side}}{\text{length of hypotenuse}}
\\\cos{A} = \dfrac{\text{length of adjacent side}}{\text{length of hypotenuse}}
\\\tan{A} = \dfrac{\text{length of opposite side}}{\text{length of adjacent side}}$
Use the tangent formula to obtain:
$\tan{A} = \dfrac{\text{length of opposite side}}{\text{length of adjacent side}}
\\\tan{44^o}=\dfrac{23}{b}$
Multiply $b$ to both sides of the equation to obtain:
$b \cdot \tan{44^o} = 23$
Divide $\tan{44^o}$ on both sides of the equation to obtain:
$b = \dfrac{23}{\tan{44^o}}
\\b = 23.81719722
\\b \approx 24$
Thus, $b \approx 24$ yd.