Hello!
The answer is: True.
Why?
A counterexample is a way that we can prove that something is not true about a mathematical expression or equation, it could be considered as an exception to a rule, so to check if the answer is true or false, we must prove that a counterexample of the given expression is 0°, so:
The given expression is:

Then,

We can see that the equation is not fulfilled, so 0° is a counterexample of
and the answer is true.
Have a nice day!