Both are correct, except that you should use parentheses for the denominators so that

h/ 5+x would appear h / (5+x)

h / b -5 would appear h /(b-5)

Nothing to be confused about.

tan is opposite side / adjacent side .......that's it.

No matter how you come up with the measurements of the sides, as long as you carefully follow tan = opp/adj, then you're okay.

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EDIT:

Opsss, I'm wrong!

After reading masters' reply (which is correct), I am wrong with mine.

tan(32 deg) cannot be h /(5 +x) nor h /(b -5)....because h is not the opposite side of 32 degrees.

Must be that I just woke up.

Still, I shouldn't have missed that tan(32 deg)....

Sometimes, though, I like being wrong. :-)