Marty is standing on one side of a stream, Point A, and is looking at a large Elm tree directly across from him, Point B. Marty wants to know how far the Elm tree is from him so he turns and walks perpendicular to his line of sight for 100 meters to Point C. His line of sight between Points A and B is **${27}^{o}$** which is **$\text{ angle ACB}$**.

To the nearest tenth of a meter, what is the distance between Point A and Point B?