(a)
$\cos^{2}\left( \frac{\pi}{4} + \theta \right) - \sin^{2}\left( \frac{\pi}{4} - \theta \right)$
$= \cos\left( \frac{\pi}{4} + \theta + \frac{\pi}{4} - \theta \right)\cos\left( \frac{\pi}{4} + \theta - \frac{\pi}{4} + \theta \right)$
$= \cos{\left( \frac{\pi}{2} \right)\cos{(2\theta) = 0}}$