On 13 November 1981 you observe a back sight of the upper limb of the Moon as seen through the sextant's scope. The sextant altitude (hs) is 110°31.2'. The height of eye is 46 feet and the index error is 2.0' off the arc. The horizontal parallax is 61.3'. What is the observed altitude (Ho)?

A
70°41.4
B
70°15.4'
C
70°11.4'
D
70°02.2
E