A surveyor is trying to find the distance from her location to the base of a building that is across a major highway from her location. Using her level, a tool for measuring angles of elevation, she finds that the angle of elevation ($\vartheta$) is $ { 38 }^{ o }$ from her location to the top of the building. The specifications for the building state that the building is $175 \text{ feet}$ tall.

What is the distance from the surveyor’s location to the base of the building, to the nearest tenth of a foot?

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