The value of $$\left(\frac{1-\cot \theta}{1-\tan \theta}\right)^{2}$$ + 1, if $$0^{\circ} < \theta < 90^{\circ}$$ , is equal to:

A

$$\cos^{2} \theta$$

B

$$\cosec^{2} \theta$$

C

$$\sin^{2} \theta$$

D

$$\sec^{2} \theta$$