If cot a = 1.96000 and the acute angle a has to be determined, which one of the following expressions will give the seconds of the angle?

Cot A = 1.96
tan A = 1 / cot A
tan A = 1 / 1.96
tan A = 0.510204082
A = tan^(-1) 0.510204082
A= 27.03086026°
A= 27° 0.03086026°
A= 27° 0.03086026° x (60' / 1°)
A= 27° 1.8516156'
A= 27° 1' 0.8516156'
A= 27° 1' 0.8516156' x (60" / 1')
A= 27° 1' 0.8516156 x 60"

Then the expression for the seconds is 0.8516156 x 60"

In Option A, we have (-0.00120)/(-0.00141) x 60" = 0.851063830 x 60"
In Option B, we have -0.00141/0.00120 x 60" = -1.175 x 60"
In Option C, we have 0.00806/0.01159 x 60" = 0.695427092 x 60"
In Option D, we have (-0.01159)/(-0.00806) x 60" = 1.437965261 x 60"

Option A: (-0.00120)/(-0.00141) x 60"