CREATE TABLE table_27826 ("Lighthouse" TEXT, "Location" TEXT, "Province/City" TEXT, "Date First Lit" TEXT, "Tower height in ft  ( m ) " TEXT, "Focal plane in ft  ( m ) " TEXT, "Current Status" TEXT, "Current Condition/ Description" TEXT)

Where tower height in ft (m) is 46ft (14.0m) the focal plane is ft (m).
SELECT "Focal plane in ft (m)" FROM table_27826 WHERE "Tower height in ft (m)" = '46ft (14.0m)'
SELECT "Focal plane in ft (m)" FROM "table_27826" WHERE "Tower height in ft (m)" = '46ft (14.0m)'