Answer:
A
Explanation:
We are given that: 

And we want to find: 

Remember that tangent and cotangent are co-functions. In other words, they follow the cofunction identities: 

Therefore, since tan(θ) = 1.3 and cot(90° - θ) = tan(θ), then cot(90° - θ) must also be 1.3. 
Our answer is A.