Hello Punch:
Let CT represents the height of a tree.
1) $\displaystyle Tan(14)=\frac{CT}{AC}$ (Because it makes a triangle ACT)
2) Let $\displaystyle S=\frac{CT}{2}$ (half of height).
$\displaystyle Tan(SDC)=\frac{SC}{CD}$ (Triangle SDC)
Find angle SDC i.e angle of elevation which is equal to angle of depression.
Hope this helps!