Phase angle (∅) in a parallel RL circuit is given by the formula; tan∅ [tex] = \frac{I_{L} }{I_{L}}[/tex]
where [tex]I_{L}[/tex] is current through the inductor and given by [tex]I_{L} = \frac{voltage}{X_{L}}[/tex]
and [tex]I_{R}[/tex] is current through the resistor and given by [tex]I_{R} = \frac{voltage}{R}[/tex]
hence, tan∅ [tex]= 30/60[/tex] or ∅ = 26.565 degree