Step 1: Start from the cotangent ratio instead of the tangent ratio.
Instead of writing $\tan \theta = \frac{\text{height}}{\text{distance}}$ straight away, let's set up the ratio the other way round first, using base over perpendicular, and then flip it at the end.
Step 2: Set up the triangle.
Let the tower be $AB$ with height $AB = 30\text{ m}$, and let $C$ be the car's position with $BC = 10\sqrt{3}\text{ m}$. The angle of elevation from the car to the top of the tower is $\theta = \angle ACB$.
Step 3: Write the cotangent ratio.
\[ \cot \theta = \frac{\text{base}}{\text{perpendicular}} = \frac{BC}{AB} = \frac{10\sqrt{3}}{30} \]
Simplify the fraction:
\[ \cot \theta = \frac{10\sqrt{3}}{30} = \frac{\sqrt{3}}{3} = \frac{1}{\sqrt{3}} \]
Step 4: Flip to get the tangent value and read off the angle.
Since $\cot \theta = \frac{1}{\sqrt{3}}$, taking the reciprocal gives:
\[ \tan \theta = \sqrt{3} \]
From the standard trigonometric table, $\tan 60^\circ = \sqrt{3}$, so:
\[ \theta = 60^\circ \]
Step 5: Final answer.
The angle of elevation is $60^\circ$, which is option (D).
\[ \boxed{\theta = 60^\circ} \]