Let AB the length of the lighthouse, with A, its foot and AC the distance from the foot of the lighthouse to the ship.
The angle of depression = to angle BCA (alternate interior)
tan (BCA) = 88/1532
tan (BCA) = 22/383 = 0.0574413
tan⁻¹(0.0574413) = 3.287 = 3.29" (3rd Answer)