If 0° < θ < 90°, then let us calculate the least value of (9 tan2 θ + 4 cot2 θ).
Let θ = 45
⇒ (9tan2θ + 4cot2θ) [tan45 = 1, cot45 = 1]
⇒ 9 + 4
= 13
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