3. A smooth uniform sphere \(P\) of mass \(m\) is falling vertically and strikes a fixed smooth inclined plane with speed \(u\). The plane is inclined at an angle \(\theta , \theta < 45 ^ { \circ }\), to the horizontal. The coefficient of restitution between \(P\) and the inclined plane is \(e\). Immediately after \(P\) strikes the plane, \(P\) moves horizontally.

1. Show that \(e = \tan ^ { 2 } \theta\).