The value of $$\frac{3\left(\cot^{2}47^{\circ} - \sec^{2}43^{\circ}\right) - 2\left(\tan^{2}23^{\circ} - \cosec^{2}67^{\circ}\right)}{\cosec^{2}\left(68^{\circ} + \theta\right) - \tan\left(\theta + 61^{\circ}\right) - \tan^{2}\left(22^{\circ} - \theta\right) + \cot\left(29^{\circ} - \theta\right)}$$ is:

A

-1

B

1

C

5

D

0