Find the rotation-dilation matrix B within the given matrix A. 
Definitions:
Capacity
The legal competency to enter into agreements or contracts, often related to age, mental state, and understanding of obligations.
Valid Contract
A legally binding agreement between parties to do or not do certain things.
Avoid Liability
Strategies or actions taken to minimize or evade legal responsibility or penalties.
Intoxicated Person
An individual under the influence of alcohol or drugs to the extent that their mental and physical faculties are significantly impaired.
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