Recognize that the expression involves the inverse cosine function, \( \cos^{-1} \), which gives an angle whose cosine is \( \frac{12}{13} \).
Visualize or draw a right triangle where the adjacent side is 12 and the hypotenuse is 13, since \( \cos(\theta) = \frac{adjacent}{hypotenuse} = \frac{12}{13} \).
Use the Pythagorean theorem to find the opposite side of the triangle: \( opposite^2 + 12^2 = 13^2 \). Solve for the opposite side.
Once the opposite side is found, use the definition of tangent: \( \tan(\theta) = \frac{opposite}{adjacent} \). Substitute the values from the triangle.
Simplify the expression \( \tan(\theta) \) to find the final result in terms of the given options.