No such thing as cot (61,4). I think you meant to say cot (61.4°). See the difference?
So, cot (61.4°) is approximately -0.139844.
Rounded to 3 decimal places we get -0.140.
Simplify by dividing a common factor (5). 15/24. Check to see if it can be simplified. Repeat (using 3). 5/8. Check to see if it can be simplified. It can't, so the answer is 5/8
"If we are the state champions then we won the game" or C is your answer
