Concept:
The angle of depression is equal to the angle of elevation.
Using right triangle trigonometry:
\[
\tan \theta = \frac{\text{Opposite}}{\text{Adjacent}}
\]
Step 1: Interpret the problem.
Height of cliff = 100 m
Angle of depression = $45^\circ$
So angle of elevation from the boat = $45^\circ$.
Let distance from foot of cliff = $x$ m.
Step 2: Apply tangent ratio.
\[
\tan 45^\circ = \frac{\text{height}}{\text{distance}}
\]
\[
1 = \frac{100}{x}
\]
Step 3: Solve for $x$.
\[
x = 100 \text{ m}
\]
Conclusion:
The distance of the boat from the foot of the cliff is 100 m.