At θ = 45°, cos²(θ) = 0.5000, so 50.00% of the input intensity passes through.
At 45° the polarizer passes exactly half of the incoming polarized intensity (cos² 45° = 0.5).
Transmitted intensity: 50.0000 W/m².
Malus’s law applies only to linearly polarized light. Real polarizers also absorb some in-axis light, so measured transmission is typically a few percent below cos²(θ).
Next stepTo stack two polarizers, apply Malus’s law twice: first at the angle between source and polarizer 1, then at the angle between polarizer 1 and polarizer 2.