Here's the thing. This is somewhat of a bad question because its wording includes electromagnetism concepts, but really it is just a geometry question.
So to be honest, if I just looked at this as a geometry problem I would have given the same answer you had in mind originally, that it is 90-\Theta, because typically when measuring the angle between a line and something else the answer you report is the smallest of the two possible angles because a line doesn't have a direction.
However, since we know that the answer is 90+\Theta I was just attempting to justify this by using concepts from electromagnetism.
So the point is this, the way the question itself is worded... if I were the teacher I would accept 90-\Theta as an answer for both, because it just says what is the angle between some vector and a line segment.
But if I were the teacher I would also go on to explain to you why I think the book chose that specific angle (90+\Theta) for SP. Even though either angle is technically correct, the book is looking ahead, it's looking at what angle you would be finding if this was a real electromagnetism problem. Considering that you would be looking at q, \vec{v}, and \vec{B}. But, keeping in mind that we are dealing with the conventional current so we would have q>0 and therefore in the line segment SP, \vec{v} would be in the direction of S to P.
So, now the angle between \vec{v} and \vec{B} is definitely 90+\Theta.
However, keep in mind that even this is completely arbitrary, you could just as easily have used the real charge carriers (the electrons) which means that q<0 and then \vec{v} is in the direction of P to S instead. You will get the same answer as far as all electromagnetism calculations are concerned, however now the angle would be 90-\Theta
So what I'm saying is that the answer really could go either way. I was just trying to show you that the book is obviously having in mind the velocity of moving positive charge as a vector with which to measure the angle from the magnetic field.
I didn't want to jump to this as a conclusion though because you didn't actually write out the question as it was written in the book, so perhaps the wording of the book is better. I was just hoping that by justifying the answer the book gave it would shed some light on it for you.
But if that is really what the book asked then I would say it could truly be either answer.
Don't beat yourself up over this anyway... This is a very artificial question. Introductory books quite often mess up on questions like this because they make assumptions without realizing it.. It is a source of some headache until you start getting into real electromagnetism calculations where you will see that you will be able to use either angle (provided you pick the correct corresponding charge and velocity) and you will be able to get the right answers.