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If a number of forces are acting at a point, their resultant will be inclined at an angle θ with the horizontal, such that

A. tanθ = ΣH/ΣV

B. tanθ = ΣV/ΣH

C. tanθ = ΣV × ΣH

D. tanθ = √(ΣV + ΣH)

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