Answer:
The value of b nearest whole number is, 13.
Explanation:
We know an 
 and the side adjacent to it i.e, a=12.\
 and the side adjacent to it i.e, a=12.\
 In a right triangle BCA , 
the tangent(tan) of an angle is the length of the opposite side divided by the length of the adjacent side. 
i.e, 

Substitute the value of a=12 and 
 to solve for b in above expression:
 to solve for b in above expression:

we have the value of 

then, 

On simplify we get,

Therefore, the value of b nearest whole is, 13