Concept:
For definite integrals of the form
\[
\int_{0}^{\frac{\pi}{2}} f(\tan x)\,dx
\]
we use the property
\[
\int_{0}^{\frac{\pi}{2}} f(x)\,dx
=
\int_{0}^{\frac{\pi}{2}} f\!\left(\frac{\pi}{2}-x\right)dx
\]
Also,
\[
\cot\left(\frac{\pi}{2}-x\right) = \tan x
\]
Step 1: {Let the given integral be \(I\).}
\[
I = \int_{0}^{\frac{\pi}{2}} \frac{dx}{1+(\cot x)^{101}}
\]
Step 2: {Apply the property \(x \rightarrow \frac{\pi}{2}-x\).}
\[
I = \int_{0}^{\frac{\pi}{2}}
\frac{dx}{1+(\tan x)^{101}}
\]
Step 3: {Add the two expressions.}
\[
2I =
\int_{0}^{\frac{\pi}{2}}
\left(
\frac{1}{1+(\cot x)^{101}}
+
\frac{1}{1+(\tan x)^{101}}
\right)dx
\]
Let \(t = (\tan x)^{101}\). Then
\[
\frac{1}{1+\frac{1}{t}} + \frac{1}{1+t} = 1
\]
Thus,
\[
2I =
\int_{0}^{\frac{\pi}{2}} 1\,dx
\]
Step 4: {Evaluate the integral.}
\[
2I = \frac{\pi}{2}
\]
\[
I = \frac{\pi}{4}
\]
Hence, the correct option is (B).