(D) We know that $\tan(90^{\circ} - \theta) = \cot \theta$.Given expression: $\frac{\tan 26^{\circ}}{\cot 64^{\circ}}$.We can write $\tan 26^{\circ}$

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(D) We know that $\tan(90^{\circ} - \theta) = \cot \theta$.Given expression: $\frac{\tan 26^{\circ}}{\cot 64^{\circ}}$.We can write $\tan 26^{\circ}$ as $\tan(90^{\circ} - 64^{\circ})$.Since $\tan(90^{\circ} - 64^{\circ}) = \cot 64^{\circ}$,the expression becomes:$\frac{\cot 64^{\circ}}{\cot 64^{\circ}} = 1$.