To find the height of the tree, we can use trigonometry. The angle of elevation, the distance from the tree, and the height of the tree form a right-angled triangle.

Let the height of the tree be \(h\) meters.

Given:

Angle of elevation = 78°

Distance from the tree = 60m

We can use the tangent function:

\(\tan(\text{Angle of elevation}) = \frac{\text{Height of the tree}}{\text{Distance from the tree}}\)

\(\tan(78°) = \frac{h}{60}\)

Now, calculate the height of the tree:

\(h = 60 \times \tan(78°) \approx 282\) meters (rounded to the nearest whole number)

Therefore, the correct answer is option C: 282m.