Step 1: Expand the left-hand side.
We start by expanding \( (3\cos x - 2\sec x)^2 \):
\[
(3\cos x - 2\sec x)^2 = (3\cos x)^2 - 2(3\cos x)(2\sec x) + (2\sec x)^2
\]
\[
= 9\cos^2 x - 12\cos x \sec x + 4\sec^2 x
\]
Since \( \sec x = \frac{1}{\cos x} \), we can rewrite \( \cos x \sec x = 1 \). Therefore, the expression simplifies to:
\[
9\cos^2 x - 12 + 4\sec^2 x
\]
Step 2: Compare with the right-hand side.
The given equation is:
\[
9\cos^2 x + 4\tan^2 x + k
\]
We know that \( \sec^2 x = 1 + \tan^2 x \), so we can substitute \( 4\sec^2 x = 4(1 + \tan^2 x) \), which simplifies to:
\[
4\sec^2 x = 4 + 4\tan^2 x
\]
Thus, the left-hand side becomes:
\[
9\cos^2 x - 12 + 4 + 4\tan^2 x = 9\cos^2 x + 4\tan^2 x - 8
\]
Now comparing with the right-hand side, we find that:
\[
k = 5
\]
Final Answer: 5.