Let AB be the pole and BC be its shadow. Join A and C. Given that, AB = 12m, BC = 4√3m. We get a right-angled triangle ∆ABC, right angled at B. ∠ACB is the angle of elevation of the sun. We will use the trigonometric ratio tan taking AB as the height and BC as the base.

In ∆ABC,

or,

since we know that tanθ is √3 whenever θ = 60°.

So, the correct option is (A).