Which of the following is correct?
$\cos \left(3^{\circ}\right)=0.20$
$\tan \left(18^{\circ}\right)=0.93$
$\tan \left(18^{\circ}\right)=0.23$
$\sin \left(75^{\circ}\right)=0.97$

Step 1 ：Calculate the values of the trigonometric functions for the given angles:

Step 2 ：\(\cos(3^\circ) = 0.9986\)

Step 3 ：\(\tan(18^\circ) = 0.3249\)

Step 4 ：\(\sin(75^\circ) = 0.9659\)

Step 5 ：Compare the calculated values with the provided values:

Step 6 ：\(\cos(3^\circ) \neq 0.20\)

Step 7 ：\(\tan(18^\circ) \neq 0.93\)

Step 8 ：\(\tan(18^\circ) \neq 0.23\)

Step 9 ：\(\sin(75^\circ) \approx 0.97\)

Step 10 ：\(\boxed{\sin(75^\circ) = 0.97}\)