Apply the property of the quotient of two powers with the same exponent, inversely: $\frac{a^m}{b^m}=\left(\frac{a}{b}\right)^m$, where $m$ equals $2$
Apply the trigonometric identity: $\frac{\sin\left(\theta \right)}{\cos\left(\theta \right)}$$=\tan\left(\theta \right)$
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