The answer to your question is 61/99
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The cotangent function is defined as the ratio between cosine and sine of a given angle, i.e.

Since you can't have zero at the denominator, the cotangent function is not defined when the sine is zero.
Let's look at your option:
, so the cotangent is defined here
, so the cotangent is not defined here
, so the cotangent is defined here
, so the cotangent is defined here