How much will the sunbeam deviate next tangentially to the surface of the globe due to the refraction of light in the atmosphere?

How much will the sunbeam deviate next tangentially to the surface of the globe due to the refraction of light in the atmosphere? The average refraction at the edge of the horizon is considered equal to 35 /.

The sun ray passes through the thickness of the earth’s atmosphere twice (to the point of contact and beyond), so the ray deviates from its original position by 70 /.

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