tan 0.05"

0.05" = (0.05/3600)°

$$\underset{\,\,\,\,^{\textcolor[rgb]{0.66,0.66,0.66}{360^\circ}}}{{tan}}{\left({\frac{{\mathtt{0.05}}}{{\mathtt{3\,600}}}}\right)} = {\mathtt{0.000\: \!000\: \!242\: \!407}}$$

0.05004170837 is the answer