Concept:tan(180∘−θ)=−tanθ and cot(180∘−θ)=−cotθ.Standard values: tan15∘=2−3, cot15∘=2+3.Explanation:Given expression: tan2165∘+cot2165∘.Since 165∘=180∘−15∘, we have:tan165∘=tan(180∘−15∘)=−tan15∘, so tan2165∘=tan215∘.Similarly, cot165∘=cot(180∘−15∘)=−cot15∘, so cot2165∘=cot215∘.Thus the expression becomes tan215∘+cot215∘.Substitute the known values: (2−3)2+(2+3)2.Compute each square: (2−3)2=4−43+3=7−43.(2+3)2=4+43+3=7+43.Add: (7−43)+(7+43)=14.Answer:The value is 14. Hence, option B is correct.