The following Reading for Point B from Station A:

Vertical Angle: $-5\text{'}12\%$

Upper Reading: $1\mathrm{.}288$

Middle Reading: $0\mathrm{.}878$

Lower Reading: $0\mathrm{.}51$

$$ Height of instrument: $1\mathrm{.}5$ m

Salculate the elevation of Point B if Elevation A is $100$m$.$ Assume K $=100,$ and neglect $($f$+$c$).$