Let \( AB \) and \( PQ \) be two vertical poles, \( 160 \, \text{m} \) apart from each other. Let \( C \) be the middle point of \( B \) and \( Q \), which are feet of these two poles. Let \( \frac{\pi}{8} \) and \( \theta \) be the angles of elevation from \( C \) to \( P \) and \( A \), respectively. If the height of pole \( PQ \) is twice the height of pole \( AB \), then \( \tan^{2}\theta \) is equal to:
