Find the value of $$\frac{\sin \left(180^{\circ}+\theta\right) \sec \left(360^{\circ}-\theta\right) \cot \left(90^{\circ}-\theta\right)}{\tan \left(180^{\circ}+\theta\right) \sec (-\theta) \cos \left(90^{\circ}+\theta\right)}$$​.

Correct option is B

​$$\frac{\sin(180^\circ + \theta) \sec(360^\circ - \theta) \cot(90^\circ - \theta)}{\tan(180^\circ + \theta) \sec(-\theta) \cos(90^\circ + \theta)} = \frac{(-\sin \theta)(\sec \theta)(\tan \theta)}{(\tan \theta)(\sec \theta)(-\sin \theta)} = 1$$​​