We are given the expression \( \cot 16^\circ \cot 44^\circ + \cot 44^\circ \cot 76^\circ - \cot 76^\circ \cot 16^\circ \).
Step 1: Use trigonometric identities and relationships to simplify. Notice that some terms are symmetric.
Step 2: Apply identities for cotangent and simplify the terms. After performing the calculations, the value simplifies to 3.
Thus, the correct answer is 3.