Work in a meridional plane and denote the interface height by , to distinguish it from an observation coordinate. Put
The interface is , so . Its unit normal into the fluid is proportional to . Consequently the angle between this normal and the vertical satisfies
The outgoing source P wave has ray direction proportional to , tilting outwards by from the vertical, while the normal tilts inwards. Thus . The tangent addition formula gives
Direct substitution simplifies its denominator to and its numerator to . Hence
The denominator is positive, so these are the physical incidence angles in ; the transmitted P wave reaches the fluid rather than propagating back into the solid.

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