A = [0 0 1 0;
     0 0 0 1;
     44.0403 -8.5152 -0.6743 0.0704;
    -47.1169 41.7042 0.8607 -0.2145;];
B1=[0;0;65.010865455969450;-69.552432134611020];
B2=[0 0 0 0;
    0 0 0 0;
    1 0 0 0;
    0 1 0 0;];
C1=[1 0 0 0;
    0 1 0 0;
    0 0 1 0;
    0 0 0 1;
    0 0 0 0;];
C2=[1 0 0 0;
    0 1 0 0;];

y=2;

P = are(A,-((B1*B1')/(y^2) - B2*B2'), C1'*C1)

Q = are(A',-((C1'*C1)/(y^2) - C2'*C2), B1*B1')