The given matrix is a rotation matrix, which represents a rotation by an angle \( \theta \). The general form of the 2x2 rotation matrix is:
\[
\begin{pmatrix}
\cos\theta & -\sin\theta \\
\sin\theta & \cos\theta
\end{pmatrix}
\]
Step 1: Eigenvalue equation.
To find the eigenvalues of this matrix, we solve the characteristic equation:
\[
\det\left( \begin{pmatrix}
\cos\theta & -\sin\theta \\
\sin\theta & \cos\theta
\end{pmatrix} - \lambda I \right) = 0
\]
where \( I \) is the identity matrix and \( \lambda \) represents the eigenvalue. This leads to the equation:
\[
\det\begin{pmatrix}
\cos\theta - \lambda & -\sin\theta \\
\sin\theta & \cos\theta - \lambda
\end{pmatrix} = 0
\]
Step 2: Solving the determinant.
Expanding the determinant:
\[
(\cos\theta - \lambda)^2 + \sin^2\theta = 0
\]
Simplifying:
\[
\lambda^2 - 2\lambda\cos\theta + 1 = 0
\]
Step 3: Finding the eigenvalues.
Using the quadratic formula:
\[
\lambda = \frac{2\cos\theta \pm \sqrt{(2\cos\theta)^2 - 4(1)(1)}}{2} = \cos\theta \pm i\sin\theta
\]
Thus, the eigenvalues are:
\[
\lambda = e^{i\theta} \text{ and } e^{-i\theta}
\]
Conclusion:
The correct answer is (B).