We can find the x by using TOA
[tex]\begin{gathered} \text{tan 35=}\frac{opposite}{\text{adjacent}} \\ \tan 35=\frac{60}{x} \\ x\tan 35=60 \\ x=\frac{60}{\tan \text{ 35}} \\ x=\frac{60}{0.7002} \\ x=86\text{ foot} \end{gathered}[/tex]The distance of the boat from the cliff is 86 foot