tan(0+78/60+40/3600)
$$\underset{\,\,\,\,^{\textcolor[rgb]{0.66,0.66,0.66}{360^\circ}}}{{tan}}{\left({\mathtt{0}}{\mathtt{\,\small\textbf+\,}}{\frac{{\mathtt{78}}}{{\mathtt{60}}}}{\mathtt{\,\small\textbf+\,}}{\frac{{\mathtt{40}}}{{\mathtt{3\,600}}}}\right)} = {\mathtt{0.022\: \!887\: \!200\: \!781}}$$
tan(0+78/60+40/3600)
$$\underset{\,\,\,\,^{\textcolor[rgb]{0.66,0.66,0.66}{360^\circ}}}{{tan}}{\left({\mathtt{0}}{\mathtt{\,\small\textbf+\,}}{\frac{{\mathtt{78}}}{{\mathtt{60}}}}{\mathtt{\,\small\textbf+\,}}{\frac{{\mathtt{40}}}{{\mathtt{3\,600}}}}\right)} = {\mathtt{0.022\: \!887\: \!200\: \!781}}$$