Step 1: Recalculate the new distances using the new height.
For the first car, the height of the drone is now 150 m. The new distance \( x_1' \) is:
\[
\tan(\theta_1') = \frac{150}{x_1'} \quad \Rightarrow \quad \tan(\theta_1') = \frac{150}{100} = 1.5.
\]
For the second car, the new distance \( x_2' \) is:
\[
\tan(\theta_2') = \frac{150}{x_2'} \quad \Rightarrow \quad \tan(\theta_2') = \frac{150}{173.21} \approx 0.866.
\]
Thus, the new tangents of the angles of depression are:
\[
\tan(\theta_1') = 1.5 \quad \text{and} \quad \tan(\theta_2') \approx 0.866.
\]