Solution:

Magnetic bearing: N88E

True bearing: S89E

To find the declination, we need to find the difference between the magnetic bearing and the true bearing.

Step 1: Convert the magnetic bearing to a compass bearing.

N88E can be written as 360° - 88° = 272°.

Step 2: Convert the compass bearing to a true bearing.

To convert a compass bearing to a true bearing, we need to subtract the magnetic declination from the compass bearing if the declination is west and add the declination if the declination is east.

Since the magnetic bearing is to the east of true north, the declination must be east.

Let D be the declination.

True bearing = Magnetic bearing - D

S89E can be written as 90° - 89° = 1°.

1° = 272° - D

D = 272° - 1°

D = 271°

Therefore, the declination is 3E (Option C).

Explanation:

Declination is the angle between magnetic north and true north. It varies depending on the location and changes over time. The difference between the magnetic bearing and true bearing is due to the declination. In this problem, we converted the magnetic bearing to a compass bearing and then to a true bearing to find the declination.