$\"\"$

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The expression is $\"\"$ .

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Simplify the expression.

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$\"\"$ (Rewrite)

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$\"\"$ (Divide out common factors)

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$\"\"$ (Simplify)

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$\"\"$ .

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

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Find excluded value for $\"\"$ .

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

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$\"\"$ (Zero product property)

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

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The simplified expression is $\"\"$ .

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The excluded value is $\"\"$ .