Step 1: Identify the height of the tree, which is 30 meters.
Step 2: Identify the distance from the point to the base of the tree, which is 40 meters.
Step 3: Recall the definition of tangent in a right triangle: tan(θ) = opposite side / adjacent side.
Step 4: In this scenario, the opposite side is the height of the tree (30 meters) and the adjacent side is the distance from the point to the tree (40 meters).
Step 5: Substitute the values into the formula: tan(θ) = 30 / 40.
