Simplify: \(\frac{{\cot \left( {90^\circ - \theta } \right)\sin \left( {180^\circ - \theta } \right)\sec \left( {360^\circ - \theta } \right)}}{{\tan \left( {180^\circ \; + \;\theta } \right)\sec \left( { - \theta } \right)\cos \left( {90^\circ \; + \;\theta } \right)}}\)

• A. 2
• B. 1
• C. -2
• D. -1