If A and B are acute angles and sec A = 3; cot B = 4, then the value of \(\frac {{\rm cosec}^2 A + \sin^2 B}{\cot^2 A + \sec^2B}\) is:

• A. 2
• B. \(\frac {322}{323}\)
• C. \(\frac {1}{261}\)
• D. \(\frac {25}{261}\)