(i) Let the rocks be at point A and D.
From figure a,
∠CAB = ∠ECA = 12° 20' (Alternate angles are equal)
∠CDB = ∠ECD = 16° (Alternate angles are equal)
Considering right angled △ABC, we get
$$\begin{aligned}\Rightarrow \text{tan 12° 20}' = \frac{BC}{AB} \\[1em] \Rightarrow 0.2186 = \frac{126}{AB} \\[1em] \Rightarrow AB = \frac{126}{0.2186} = 576.29\end{aligned}$$
Considering right angled △BCD, we get
$$\begin{aligned}\Rightarrow \text{tan 16°} = \frac{BC}{BD} \\[1em] \Rightarrow 0.2867 = \frac{126}{BD} \\[1em] \Rightarrow BD = \frac{126}{0.2867} = 439.48\end{aligned}$$
Distance between two rocks (AD) = AB - BD = 576.29 - 439.48 = 136.81
Hence, the distance between two rocks when they are on same side of the tower is 136.81 meters.
(ii) Let the rocks be at point A and B.
From figure b,
∠CAD = ∠XCA = 12° 20' (Alternate angles are equal)
∠CBD = ∠YCB = 16° (Alternate angles are equal)
Considering right angled △ADC, we get
$$\begin{aligned}\Rightarrow \text{tan 12° 20}' = \frac{CD}{AD} \\[1em] \Rightarrow 0.2186 = \frac{126}{AD} \\[1em] \Rightarrow AD = \frac{126}{0.2186} = 576.29\end{aligned}$$
Considering right angled △BCD, we get
$$\begin{aligned}\Rightarrow \text{tan 16°} = \frac{CD}{DB} \\[1em] \Rightarrow 0.2867 = \frac{126}{DB} \\[1em] \Rightarrow DB = \frac{126}{0.2867} = 439.48\end{aligned}$$
Distance between two rocks (AB) = AD + DB = 576.29 + 439.48 = 1015.7
Hence, the distance between two rocks when they are on opposite sides of the tower is 1015.7 meters.