( 1 - 1 - )^2 + 1 = ?

Answer: Option B

$$\begin{array}{rl}& {\left(\frac{1-\tan \theta }{1-\cot \theta }\right)}^2+1\\ & ={\left(\frac{1-\tan \theta }{\frac{\tan \theta -1}{\tan \theta }}\right)}^2+1\\ & =\frac{\left(1-\tan \theta \right){\tan }^2\theta }{\left(1-\tan \theta \right)}+1\\ & ={\tan }^2\theta +1\\ & ={\sec }^2\theta \end{array}$$