Concept:
This problem can be simplified drastically by using the sum-to-product trigonometric identities:
$$\sin A + \sin B = 2 \sin\left(\frac{A+B}{2}\right) \cos\left(\frac{A-B}{2}\right)$$
$$\sin A - \sin B = 2 \cos\left(\frac{A+B}{2}\right) \sin\left(\frac{A-B}{2}\right)$$
Step 1: Identify the angles A and B.
For both the numerator and the denominator, the angles are:
$A = 91^\circ$
$B = 1^\circ$
Step 2: Apply the identity to the numerator.
Use the sum-to-product formula for $\sin A + \sin B$:
$$\text{Numerator} = 2 \sin\left(\frac{91^\circ + 1^\circ}{2}\right) \cos\left(\frac{91^\circ - 1^\circ}{2}\right)$$
$$\text{Numerator} = 2 \sin\left(\frac{92^\circ}{2}\right) \cos\left(\frac{90^\circ}{2}\right)$$
$$\text{Numerator} = 2 \sin(46^\circ) \cos(45^\circ)$$
Step 3: Apply the identity to the denominator.
Use the sum-to-product formula for $\sin A - \sin B$:
$$\text{Denominator} = 2 \cos\left(\frac{91^\circ + 1^\circ}{2}\right) \sin\left(\frac{91^\circ - 1^\circ}{2}\right)$$
$$\text{Denominator} = 2 \cos\left(\frac{92^\circ}{2}\right) \sin\left(\frac{90^\circ}{2}\right)$$
$$\text{Denominator} = 2 \cos(46^\circ) \sin(45^\circ)$$
Step 4: Construct the simplified fraction.
Place the simplified numerator over the simplified denominator:
$$\frac{2 \sin(46^\circ) \cos(45^\circ)}{2 \cos(46^\circ) \sin(45^\circ)}$$
Cancel the constant $2$ from the top and bottom:
$$= \left(\frac{\sin(46^\circ)}{\cos(46^\circ)}\right) \cdot \left(\frac{\cos(45^\circ)}{\sin(45^\circ)}\right)$$
Step 5: Evaluate and select the final answer.
Use the identities $\frac{\sin\theta}{\cos\theta} = \tan\theta$ and $\frac{\cos\theta}{\sin\theta} = \cot\theta$:
$$= \tan(46^\circ) \cdot \cot(45^\circ)$$
Since $\cot(45^\circ) = 1$:
$$= \tan(46^\circ) \cdot 1 = \tan(46^\circ)$$
Hence the correct answer is (A) $\tan 46^{\circ$}.