Ans: A
$\begin{array}{cl}
& (\cos(90^\circ+\theta)+1)(\sin (360^\circ-\theta)-1) \\
= & (-\sin \theta +1)(-\sin \theta -1) \\
= & (-\sin \theta)^2 – 1^2 \\
= & \sin^2 \theta -1 \\
= & -\cos ^2 \theta
\end{array}$
$\begin{array}{cl}
& (\cos(90^\circ+\theta)+1)(\sin (360^\circ-\theta)-1) \\
= & (-\sin \theta +1)(-\sin \theta -1) \\
= & (-\sin \theta)^2 – 1^2 \\
= & \sin^2 \theta -1 \\
= & -\cos ^2 \theta
\end{array}$