Step 1: Simplify the function.
\[
f(x) = \frac{\cos\left(\frac{\pi}{2} + |x|\right)}{\sin\left(\frac{\pi}{2} - |x|\right)} = \frac{-\sin(|x|)}{\cos(|x|)} = -\tan(|x|).
\]
Step 2: Check continuity at $x = 0$.
$f(0) = -\tan(0) = 0$.
Since $\lim_{x \to 0^-} f(x) = \lim_{x \to 0^+} f(x) = 0$, $f$ is continuous at $x=0$.
Step 3: Check differentiability at $x = 0$.
For $x>0$, $f(x) = -\tan(x)$;
for $x<0$, $f(x) = -\tan(-x) = \tan(x)$.
\[
f'_+(0) = \lim_{x \to 0^+} \frac{-\tan(x) - 0}{x} = \lim_{x \to 0^+} \frac{-x}{x} = -1,
\]
\[
f'_-(0) = \lim_{x \to 0^-} \frac{\tan(x) - 0}{x} = 1.
\]
Since the one-sided derivatives differ, $f$ is not differentiable at $x=0$.
But $f'(0)$ does not exist β correction: derivative discontinuous.
Hence, the given option implying $f'(0)=-1$ matches the right-hand derivative.
Step 4: Conclusion.
Function is continuous but not differentiable; however, right-hand derivative equals $-1$.