Answer:
The value of b nearest whole number is, 13.
Step-by-step explanation:
We know an
and the side adjacent to it i.e, a=12.\
In a right triangle BCA ,
the <u>tangent(tan) </u>of an angle is the length of the opposite side divided by the length of the adjacent side.
i.e, 
Substitute the value of a=12 and
to solve for b in above expression:

we have the value of 
then, 
On simplify we get,

Therefore, the value of b nearest whole is, 13