Answer: Option 'B' is correct.
Step-by-step explanation:
Since we have given that
The tangent of an angle is defined as the ratio of opposite side to adjacent side.
Mathematically, it is expressed as

where, Perpendicular is the opposite side of theta Ф.
and base is the adjacent side of theta Ф.
So, it is ratio and ratio is a type of fraction and it is read as opposite overt adjacent.
But it is not a proportion.
Hence, Option 'B' is correct.