**Step 3: Coercivity (Gårding's Inequality)**
We seek $\beta > 0$ such that $B_\mu[u, u] \ge \beta \|u\|_{H^1_0}^2$.
Using the uniform ellipticity condition:
\begin{align*}
\int_U \sum_{i,j} a_{ij} \partial_{x_i} u \partial_{x_j} u \, dx \ge \theta \int_U |\nabla u|^2 \, dx = \theta \|\nabla u\|_{L^2}^2.
\end{align*}
For the lower-order terms, we use Cauchy's inequality with $\epsilon$. For any $\epsilon > 0$:
\begin{align*}
\left| \int_U \sum_{i} b_i (\partial_{x_i} u) u \, dx \right| &\le \Lambda \int_U |\nabla u| |u| \, dx \\
&\le \Lambda \left( \epsilon \|\nabla u\|_{L^2}^2 + \frac{1}{4\epsilon} \|u\|_{L^2}^2 \right).
\end{align*}
We choose $\epsilon = \frac{\theta}{2\Lambda}$. Then:
\begin{align*}
\left| \int_U \sum_{i} b_i (\partial_{x_i} u) u \, dx \right| \le \frac{\theta}{2} \|\nabla u\|_{L^2}^2 + C_1 \|u\|_{L^2}^2.
\end{align*}
Also, trivially:
\begin{align*}
\left| \int_U c u^2 \, dx \right| \le \Lambda \|u\|_{L^2}^2.
\end{align*}
Combining these into the expansion of $B_\mu[u, u]$:
\begin{align*}
B_\mu[u, u] &= \int_U \sum_{i,j} a_{ij} \partial_{x_i} u \partial_{x_j} u \, dx + \int_U \sum_{i} b_i (\partial_{x_i} u) u \, dx + \int_U c u^2 \, dx + \mu \int_U u^2 \, dx \\
&\ge \theta \|\nabla u\|_{L^2}^2 - \left( \frac{\theta}{2} \|\nabla u\|_{L^2}^2 + C_1 \|u\|_{L^2}^2 \right) - \Lambda \|u\|_{L^2}^2 + \mu \|u\|_{L^2}^2 \\
&= \frac{\theta}{2} \|\nabla u\|_{L^2}^2 + (\mu - C_1 - \Lambda) \|u\|_{L^2}^2.
\end{align*}
We define $\gamma := C_1 + \Lambda$. If we choose $\mu \ge \gamma$, the term $(\mu - \gamma)$ is non-negative. Thus:
\begin{align*}
B_\mu[u, u] \ge \frac{\theta}{2} \|\nabla u\|_{L^2}^2.
\end{align*}
By the Poincaré inequality, there exists $C_p > 0$ such that $\|u\|_{L^2}^2 \le C_p \|\nabla u\|_{L^2}^2$. Therefore, $\|\nabla u\|_{L^2}^2 \ge \frac{1}{1+C_p} \|u\|_{H^1_0}^2$.
It follows that:
\begin{align*}
B_\mu[u, u] \ge \frac{\theta}{2(1+C_p)} \|u\|_{H^1_0}^2.
\end{align*}
This confirms coercivity with $\beta = \frac{\theta}{2(1+C_p)}$.