Answer:
C, 53.68 units
Step-by-step explanation:
tan 54° = 
39 tan 54° = x
x= 53.6788949 (just plug it in a scientific or graphing calculator)
x≈53.68
Number 2 is 20 number 3 is 11
Take second equation here,
2x + 9 = -12
2x = -12 - 9
2x = -21
Multiply by 2,
4x = -42
Now, substitute the vaue of 4x in 1st equation,
-42 - y = 2
-y = 2 + 42
y = -44
In short, Your Answer would be -44
Hope this helps!
To regroup is to use place value to exchange equal amount when renaming a number.