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If $\theta$ is an acute angle and $\sin \theta = \cos \theta$, find the value of $\tan^2\theta + \cot^2\theta – 2$.
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$$\begin{aligned}& \sin \theta = \cos \theta \Rightarrow \frac{\sin \theta}{\cos \theta} = 1 \Rightarrow \tan \theta = 1 \Rightarrow \cot \theta = 1 \\ & \tan^2 \theta + \cot^2 \theta – 2 = (1)^2 + (1)^2 – 2 = 0\end{aligned}$$