(c)
$\frac{1 + a}{1 - a} = \frac{e^{\frac{- i\theta}{2}}(1 + e^{i\theta})}{e^{\frac{- i\theta}{2}}(1 - e^{i\theta})} = \frac{e^{- i\left( \frac{\theta}{2} \right)} + e^{i\frac{\theta}{2}}}{e^{- i\left( \frac{\theta}{2} \right)} - e^{- i\frac{\theta}{2}}}$
$= \ \frac{2\cos\frac{\theta}{2}}{- 2i\sin\frac{\theta}{2}} = i\cot\frac{\theta}{2}$