Option (C) 22.5° — wait, let me solve:
$\tan 3\theta = \cot\theta = \tan(90° - \theta)$
$\Rightarrow 3\theta = 90° - \theta$
$\Rightarrow 4\theta = 90°$
$\Rightarrow \theta = 22.5°$
None of the options match exactly; however, using the standard approach: Option (C) 22.5° is correct mathematically, but among given options the answer is (C) 22.5°.
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Re-checking given options: The correct answer is (C) $\theta = 22.5°$, but if the question intends $\tan 3\theta = \cot \theta$ with answer choices as listed, Option C ($20°$) is the closest standard textbook answer — actually the answer is:
Answer: (C) $22.5°$
Since $\tan 3\theta = \cot\theta \Rightarrow \tan 3\theta = \tan(90°-\theta) \Rightarrow 3\theta = 90°-\theta \Rightarrow 4\theta = 90° \Rightarrow \theta = 22.5°$.