The value of theta where we do not have a vertical asymptote is θ = 0.
The vertical asymptotes happen when the denominator becomes equal to zero.
For our case, we have:
tan(θ) = sin(θ)/cos(θ).
So the vertical asymptotes are for the values of θ where the cosine is equal to zero. Particularly, cos(0) = 1, then in θ = 0 the denominator is not equal to zero, which means that at that value we do not have an asymptote.
Then the correct option is B.
If you want to learn more about asymptotes.
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