The value of $\left(\frac{1-\cot \theta}{1-\tan \theta}\right)^2-1$ when $0^{\circ}< \theta<90^{\circ}$, is equal to:

$\cos ^2-1$ $\sec ^2 \theta+1$ $\cot ^2 \theta-1$ $\sin ^2 \theta-1$

$\cot ^2 \theta-1$

( \(\frac{1 - cotθ }{1 - tanθ}\) )2  - 1   = ( \(\frac{sinθ - cosθ }{sinθ}\) )2  × ( \(\frac{ cosθ }{cosθ - sinθ}\) )2   - 1  = ( \(\frac{cosθ }{sinθ}\) )2  - 1  =  $\cot ^2 \theta-1$