\subsubsection*{1. Identification of P as the Excenter of $\triangle AMN$.}
Let $R_1$ and $R_2$ be the radii of $\Omega$ (center M) and $\Gamma$ (center N) respectively, with $R_1 < R_2$. P is the circumcenter of $\triangle ACD$, so $PA=PC$. Since $A,C \in \Omega$, $MA=MC=R_1$. Thus $PM$ is the perpendicular bisector of $AC$ and bisects $\angle AMC$. The points $C, M, N, D$ are collinear in this order. This implies that the ray $MC$ is opposite to the ray $MN$. Therefore, $\angle AMC$ and $\angle AMN$ are supplementary. $\angle AMC$ is the exterior angle of $\triangle AMN$ at M. Since $PM$ bisects $\angle AMC$, $PM$ is the external angle bisector of $\triangle AMN$ at M.

Similarly, $PA=PD$ and $NA=ND=R_2$. $PN$ is the perpendicular bisector of $AD$ and bisects $\angle AND$. Since $M,N,D$ are in order, the ray $ND$ is opposite to the ray $NM$. Thus, $\angle AND$ is the exterior angle of $\triangle AMN$ at N. $PN$ is the external angle bisector of $\triangle AMN$ at N.

Therefore, P is the excenter of $\triangle AMN$ opposite to A. Consequently, the line $AP$ is the internal angle bisector of $\angle MAN$. Let $\angle MAN = 2\phi$. Since the circles intersect at two distinct points A and B, $\triangle AMN$ is non-degenerate, so $0 < 2\phi < 180^{\circ}$, i.e., $0 < \phi < 90^{\circ}$.

\subsubsection*{2. Determining $\angle EBF$.}
By symmetry with respect to the line $MN$, $\triangle BMN \simeq \triangle AMN$. Thus $\angle MBN = \angle MAN = 2\phi$.

We use directed angles modulo $180^{\circ}$. Let $T_M(B)$ and $T_N(B)$ be the tangents to $\Omega$ and $\Gamma$ at B, respectively. Since $T_M(B) \perp MB$ and $T_N(B) \perp NB$, we have $\measuredangle(T_M(B), T_N(B)) = \measuredangle(MB, NB)$.

By the Tangent-Chord Theorem: In $\Omega$, $\measuredangle(T_M(B), BE) = \measuredangle(AB, AE)$. In $\Gamma$, $\measuredangle(T_N(B), BF) = \measuredangle(AB, AF)$. Since A, E, F are collinear on the line AP, the lines AE and AF are the same. Thus $\measuredangle(AB, AE) = \measuredangle(AB, AF)$.

We compute $\measuredangle(BE, BF)$: $\measuredangle(BE,BF) = \measuredangle(BE, T_M(B)) + \measuredangle(T_M(B), T_N(B)) + \measuredangle(T_N(B), BF) = -\measuredangle(AB,AE) + \measuredangle(MB,NB) + \measuredangle(AB,AF) = \measuredangle(MB,NB)$. Thus, the geometric angle $\angle EBF = \angle MBN = 2\phi$.

Since $R_1 \neq R_2$, $\triangle AMN$ is not isosceles, so $AP$ (the angle bisector) is distinct from the altitude from A. Since $AB$ is perpendicular to $MN$, $AB$ is the altitude line. Thus B is not on $AP$. Also $R_1 \neq R_2$ implies $E \neq F$. Thus $\triangle BEF$ is non-degenerate. Let $\Sigma$ be its circumcircle.

\subsubsection*{3. Introduction of the Auxiliary Point V and its properties.}
Let V be the point such that $AMVN$ is a parallelogram. We use vectors originating from A. $\vec{AV} = \vec{AM} + \vec{AN}$.

We calculate the lengths of AE and AF. In $\triangle AME$, $MA=ME=R_1$ and $\angle MAE=\phi$. Thus $AE = 2R_1 \cos\phi$. Similarly, $AF = 2R_2 \cos\phi$. Since $R_1 < R_2$ and $\cos\phi > 0$, $AE < AF$. A, E, F are collinear in this order on AP. $EF = AF - AE = 2(R_2 - R_1)\cos\phi$.

We calculate the distances VE and VF. $\vec{VE} = \vec{AE} - \vec{AV} = \vec{AE} - (\vec{AM} + \vec{AN})$.
$VE^2 = AE^2 + AM^2 + AN^2 - 2\vec{AE} \cdot \vec{AM} - 2\vec{AE} \cdot \vec{AN} + 2\vec{AM} \cdot \vec{AN}$. $AM=R_1, AN=R_2$. $\angle MAN=2\phi$. $\angle MAE = \angle NAE = \phi$. $\vec{AE} \cdot \vec{AM} = AE \cdot R_1 \cos\phi = 2R_1^2 \cos^2\phi$. $\vec{AE} \cdot \vec{AN} = AE \cdot R_2 \cos\phi = 2R_1 R_2 \cos^2\phi$. $\vec{AM} \cdot \vec{AN} = R_1 R_2 \cos(2\phi) = R_1R_2(2\cos^2\phi - 1)$.
$VE^2 = (2R_1 \cos\phi)^2 + R_1^2 + R_2^2 - 4R_1^2 \cos^2\phi - 4R_1 R_2 \cos^2\phi + 2R_1 R_2(2\cos^2\phi - 1)$. $VE^2 = R_1^2+R_2^2 - 4R_1R_2 \cos^2\phi + 4R_1R_2 \cos^2\phi - 2R_1R_2$. $VE^2 = R_1^2+R_2^2 - 2R_1R_2 = (R_2-R_1)^2$. So $VE=R_2-R_1$. A similar calculation shows $VF=R_2-R_1$. Thus $VE=VF$.

\subsubsection*{4. V lies on the circumcircle $\Sigma$.}
We calculate $\angle EVF$ using the Law of Cosines in the isosceles triangle $\triangle EVF$. $EF^2 = VE^2 + VF^2 - 2VE \cdot VF \cos(\angle EVF) = 2VE^2(1-\cos(\angle EVF))$. $(2(R_2-R_1)\cos\phi)^2 = 2(R_2-R_1)^2(1-\cos(\angle EVF))$. $4\cos^2\phi = 2(1-\cos(\angle EVF))$. $\cos(\angle EVF) = 1-2\cos^2\phi = -\cos(2\phi)$. Since $2\phi \in (0,180^\circ)$, $\angle EVF = 180^\circ - 2\phi$.

We have $\angle EBF + \angle EVF = 2\phi + (180^\circ - 2\phi) = 180^\circ$. To conclude that $BEVF$ is cyclic, we must verify that B and V lie on opposite sides of the line AP. We set up a coordinate system with A at the origin (0,0) and AP along the positive x-axis. We can orient it such that $M = (R_1 \cos\phi, R_1 \sin\phi)$ and $N = (R_2\cos\phi, -R_2\sin\phi)$. Then $V = M+N$ has y-coordinate $y_V = (R_1-R_2)\sin\phi$. Since $R_1<R_2$ and $\phi > 0$, $y_V < 0$.

B is the reflection of A across the line MN. The line MN has the equation $y - y_M = m(x-x_M)$, where the slope is $m = \frac{-(R_1+R_2)\sin\phi}{(R_2-R_1)\cos\phi}$. The y-intercept b (intersection with the axis perpendicular to AP through A) is $y_M-mx_M$. $b = R_1\sin\phi - mR_1\cos\phi = R_1\sin\phi + \frac{R_1(R_1+R_2)\sin\phi}{R_2-R_1} = \frac{2R_1 R_2 \sin\phi}{R_2-R_1}$. Since $R_i>0$ and $\sin\phi>0$, $b>0$. The line MN passes "above" A with respect to the y-axis. The reflection B of A(0,0) across the line $y=mx+b$ has y-coordinate $y_B = 2b/(m^2+1)>0$. Since $y_V < 0$ and $y_B > 0$, V and B are on opposite sides of AP. Thus, $BEVF$ is cyclic, and V lies on $\Sigma$.

\subsubsection*{5. The Orthocenter H and the Tangency Condition.}
Let I be the incenter of $\triangle AMN$. Since P is the excenter opposite to A, the points A, I, P are collinear on the line AP. The internal bisector MI and the external bisector MP at M are perpendicular. Similarly, $NI \perp NP$. Thus, the quadrilateral IMPN is cyclic. This circle is the circumcircle of $\triangle PMN$. Let O be its center. IP is the diameter, so O is the midpoint of IP.

H is the orthocenter of $\triangle PMN$. By Sylvester's theorem relating the circumcenter O and the orthocenter H, we have (using vectors originating from A): $\vec{AH} = \vec{AP} + \vec{AM} + \vec{AN} - 2\vec{AO}$. By definition of V, $\vec{AV} = \vec{AM} + \vec{AN}$. $\vec{AH} = \vec{AP} + \vec{AV} - 2\vec{AO}$. The vector from V to H is $\vec{VH} = \vec{AH} - \vec{AV} = \vec{AP} - 2\vec{AO}$. Since O is the midpoint of IP, $2\vec{AO} = \vec{AI} + \vec{AP}$. $\vec{VH} = \vec{AP} - (\vec{AI} + \vec{AP}) = -\vec{AI} = \vec{IA}$.

Since I and A lie on the line AP, the vector $\vec{IA}$ is parallel to AP. Thus, the line segment VH is parallel to AP. The line through H parallel to AP is the line VH.

We must show that the line VH is tangent to $\Sigma$. Since $V \in \Sigma$ (Step 4), it suffices to show that VH is perpendicular to the radius at V. Let $O_\Sigma$ be the center of $\Sigma$. We need to show $VH \perp O_\Sigma V$. Since $VH \parallel AP$, we need $AP \perp O_\Sigma V$. The points E, F lie on AP. In Step 3, we proved $VE = VF$. Thus V lies on the perpendicular bisector of the chord EF. $O_\Sigma$ also lies on this bisector. Therefore, the line $O_\Sigma V$ is the perpendicular bisector of EF. Thus $O_\Sigma V \perp EF$. Since EF lies on AP, $O_\Sigma V \perp AP$.

We conclude that $VH \perp O_\Sigma V$. Therefore, the line $VH$, which is the line through H parallel to AP, is tangent to the circumcircle of triangle BEF at V.
