Answer
$2$
Work Step by Step
L'Hospital's rule states that $\lim\limits_{x \to \infty} f(x)=\lim\limits_{x \to \infty} \dfrac{A'(x)}{B'(x)}$
Here, $\lim\limits_{\theta \to 0} f(0)=\dfrac{0}{0}$
This shows an indeterminate form of the limit, so we need to use L'Hospital's rule.
$\lim\limits_{\theta \to 0 \to 0} \dfrac{2 \sin^2 \theta)}{\tan^2 \theta }=\lim\limits_{\theta \to 0 \to 0} 2 \cos^2 \theta=2$