Concept:
For a \(2\times2\) matrix
\[
\begin{bmatrix}
a & b \\
c & d
\end{bmatrix}
\]
the inverse is:
\[
\frac{1}{ad-bc}
\begin{bmatrix}
d & -b \\
-c & a
\end{bmatrix}
\]
ip
Step 1: Find the determinant of \(A\).
\[
A=
\begin{bmatrix}
1 & \cot\frac{\theta}{2} \\
-\cot\frac{\theta}{2} & 1
\end{bmatrix}
\]
So,
\[
|A| = 1\cdot1 - \left(\cot\frac{\theta}{2}\right)\left(-\cot\frac{\theta}{2}\right)
\]
\[
|A| = 1+\cot^2\frac{\theta}{2}
\]
\[
|A| = \csc^2\frac{\theta}{2}
\]
ip
Step 2: Find the inverse matrix.
\[
A^{-1}
=
\frac{1}{\csc^2\frac{\theta}{2}}
\begin{bmatrix}
1 & -\cot\frac{\theta}{2} \\
\cot\frac{\theta}{2} & 1
\end{bmatrix}
\]
But,
\[
\frac{1}{\csc^2\frac{\theta}{2}}=\sin^2\frac{\theta}{2}
\]
So,
\[
A^{-1}
=
\sin^2\frac{\theta}{2}
\begin{bmatrix}
1 & -\cot\frac{\theta}{2} \\
\cot\frac{\theta}{2} & 1
\end{bmatrix}
\]
ip
Step 3: Relate it to \(A^T\).
\[
A^T=
\begin{bmatrix}
1 & -\cot\frac{\theta}{2} \\
\cot\frac{\theta}{2} & 1
\end{bmatrix}
\]
Thus,
\[
A^{-1}=\sin^2\frac{\theta}{2}\,A^T
\]
Now use the identity:
\[
\sin^2\frac{\theta}{2}=\frac{1-\cos\theta}{2}
\]
Hence,
\[
A^{-1}=
\left(\frac{1-\cos\theta}{2}\right)A^T
\]
ip
Hence, the correct answer is:
\[
\boxed{(D)\ \left( \frac{1-\cos \theta}{2} \right) A^{T}}
\]