$\"\"$

The expression is $\"\"$ .

Simplify the expression.

$\"\"$ (Factors)

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

$\"\"$ .

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

Find excluded value for $\"\"$ .

$\"\"$ (The denominator can not be zero)

$\"\"$ (Factors)

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

$\"\"$ and $\"\"$ (Simplify)

Therefore, the excluded values are $\"\"$ or $\"\"$ . $\"\"$

The simplified expression is $\"\"$ .

The excluded values are $\"\"$ or $\"\"$ .