Tangents to circle

How one can draw two tangents to circle/ellipse.
I need to make diagram like below - can you provide a template/sample for same.

Source node do not have tangents but one point on circle from where tangets can be drawn to other circle.

I don’t know off-hand about tangents to ellipses.

For tangents to circles, I suppose I should point you to a sample:

I checked the sample. To form belt, a polyline object is constructed as a node.

What i really need is two lines to target ellipse equally on opposite side of ellipse. Can you make a sample for same. It is ok for me if you take some time to build same as it is not urgent.