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58

Step-by-step explanation:

Consider the right triangle ABC, with C as the right angle. The sides opposite those angles are a, b, c, where c is the hypotenuse.

The mnemonic SOH CAH TOA tells you

 Sin = Opposite/Hypotenuse

 Cos = Adjacent/Hypotenuse

so, ...

 sin(A) = a/c

 cos(B) = a/c = sin(A)

We know that in a right triangle, angle A and angle B are complementary. So, if angle A is 32°, angle B will be 90°-32° = 58°