$\"\"$

The expression is $\"\"$ .

Simplify the expression.

$\"\"$ (Rewrite)

$\"\"$ (Cancel common terms)

$\"\"$ (Simplify)

$\"\"$ .

Therefore, the simplified expression is $\"\"$ .

Find excluded value for $\"\"$ .

$\"\"$ (The denominator can be zero)

$\"\"$ and $\"\"$ (Zero product property)

Therefore, the excluded value is $\"\"$ and $\"\"$ . $\"\"$

The simplified expression is $\"\"$ .

The excluded value is $\"\"$ and $\"\"$ .