Answer
$b \approx 24 \text{ yds}$
Work Step by Step
RECALL:
(1) $\sin{\theta} = \dfrac{\text{opposite side}}{\text{hypotenuse}}$
(2) $\cos{\theta} = \dfrac{\text{adjacent side}}{\text{hypotenuse}}$
(3) $\tan{\theta} = \dfrac{\text{opposite side}}{\text{adjacent side}}$
Use (3) above to obtain:
$\tan{44^o}=\dfrac{23}{b}
\\b(\tan{44^o})=23
\\b = \dfrac{23}{\tan{44^o}}$
Use a calculator in DEG mode to obtain
$\\b=23.81719722
\\b \approx 24 \text{ yds}$
