If \( X = \begin{bmatrix} 1 & 0 0 & 1 \end{bmatrix} \) and \( Y = \begin{bmatrix} 0 & 1 -1 & 0 \end{bmatrix} \) and \( B = \begin{bmatrix} \cos \theta & \sin \theta -\sin \theta & \cos \theta \end{bmatrix} \), then \( B \) equals:
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Identity matrix \( X \) scalar multiplication preserves diagonal structure, while matrix \( Y \) introduces rotation-type structureCombine both to reconstruct rotation matrices easily.