Statement 1: The angle C of a right angled triangle is 90°, then tan A = cot B.

Statement 2: Since, angle C of triangle ABC = 90°.

∴ ∠A + ∠B = 90° ⇒ ∠A = 90° - ∠B

1. Both the statements are true.

2. Both the statements are false.

3. Statement 1 is true, and statement 2 is false.

4. Statement 1 is false, and statement 2 is true.

Given, ∠C = 90°.

By angle sum property of triangle,

⇒ ∠A + ∠B + ∠C = 180°

⇒ ∠A + ∠B + 90° = 180°

⇒ ∠A + ∠B = 180° - 90°

⇒ ∠A + ∠B = 90°

⇒ ∠A = 90° - ∠B

So, statement 2 is true.

⇒ tan A = tan (90° - ∠B)

⇒ tan A = cot B

So, statement 1 is true.

∴ Both the statements are true.

Hence, option 1 is the correct option.