On 14 April 1981, a back sight is taken of the upper limb of the Sun as seen in the telescope. The height of eye is 45 feet. The index error is 2.5' on the arc. The sextant altitude (hs) is 117°14.6'. What is the observed altitude (Ho)?

A
63°01.9'
B
63°03.4'
C
63°07.4'
D
63°09.9'
E