Anagram String Program | Dataford Interview Questions

AvaTax integrations may receive equivalent tax-related identifiers with differences in capitalization, spaces, or punctuation. Write a function that determines whether two strings are anagrams after normalization.

Two strings are normalized by converting letters to lowercase and ignoring every character that is not a letter or digit. The strings are anagrams if their normalized forms contain exactly the same characters with the same frequencies.

Formal Specification

Implement is_anagram(s, t), where s and t are strings. Return True if their normalized forms are anagrams, otherwise return False.

The function must not modify either input string. Unicode letters and digits should be considered valid alphanumeric characters by Python's isalnum() method.

Constraints

0 <= len(s), len(t) <= 10^5
Inputs may contain Unicode letters, digits, spaces, and punctuation
Comparison is case-insensitive
Only characters where isalnum() is True are considered

Function Signature

def is_anagram(s, t):

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