Answer:
A
Explanation:
We are given that:

And we want to find:

Remember that tangent and cotangent are co-functions. In other words, they follow the cofunction identities:

Therefore, since tan(θ) = 1.3 and cot(90° - θ) = tan(θ), then cot(90° - θ) must also be 1.3.
Our answer is A.