tan 32°=opposite side/adjacent side [adjacent side]=[opposite side]/tan 32°
in this problem
opposite side-----> will be the altitude of the flock of birds minus your eye level above the ground (12000-6)-----> 11994 ft
adjacent side------->will be the horizontal distance between you and the birds 32°------> <span>an angle of elevation </span> [adjacent side]=[11994]/tan 32°-------> 19194.41 ft
the answer is <span>The horizontal distance from the birds is 19194.41 ft</span>