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

A

$$\cos^{2}-1$$

B

$$\sec^{2}\theta+1$$

C

$$\cot^{2}\theta-1$$

D

$$\sin^{2}\theta-1$$