Answer
$38.7^\circ $
Work Step by Step
Considering angle of elevation of sun as $\theta$, we may conclude that-
$\tan \theta$ = Height of tree $\div$ length of shadow
i.e. $\tan \theta$ = $\frac{96}{120}$ = $\frac{4}{5}$
Therefore-
$\theta$ = $\tan^{-1}\frac{4}{5} $
Using calculator in degree mode-
$\theta$ = $38.7^\circ $
i.e. angle of elevation of the Sun is $38.7^\circ $