The expression is .

Simplify the expression.

       (Factors) \ \

                                              (Divide out common factors)

.

Simplified expression is .

Find excluded value for .

                                  (The denominator can not be zero) \ \

                                 (Factors) \ \

and                        (Zero product property) \ \

and                                (Simplify)

Therefore, the excluded value is or .

The simplified expression is .

The excluded value is or .