In determining the difference between points A and B, the inclined distance was measured to be 157.65 ft. The transit was set u on point A. The height of its transverse axis was 5.2 ft about point A. The instrument had an index error of +4'. A rod was held on point B and the telescope was inclined so the horizon cross line intersected the rod at 5.2 ft mark. If the reading on the vertical limb of the transit was + 25 degrees 19', what is the difference in elevation between the two points?