Answer
The gravitational potential energy of Sean and the parachute at the top of the tower is $54,840~J$
Work Step by Step
We can find the gravitational potential energy at the top of the tower:
$U_g = mgh$
$U_g = (68.0~kg)(9.80~m/s^2)(82.3~m)$
$U_g = 54,840~J$
The gravitational potential energy of Sean and the parachute at the top of the tower is $54,840~J$.