On 13 November 1981 you observe a back sight of the upper limb of the Sun as seen through the sextant's scope. The sextant altitude (hs) is 109°23.6'. The height of eye is 66 feet, and the index error is 2.0' off the arc. What is the observed altitude (Ho)?

A
71°01.2'
B
70°57.2'
C
70°45.4
D
70°26.4'
E