Concept:Express matrix B as a linear combination of X and Y by comparing entries.Explanation:Compute cosθX+sinθY:cosθ(1001)+sinθ(0−110)=(cosθ00cosθ)+(0−sinθsinθ0)=(cosθ−sinθsinθcosθ), which is exactly B.Thus B=Xcosθ+Ysinθ.Answer:Option D: Xcosθ+Ysinθ