The Tropic of Cancer is the latitude 23° 26′ 22″ degrees North of the Equator and the Tropic of Capricorn is the latitude 23° 26′ 22″ South of the Equator. So, totally 46° 52' 44" separate the Tropic of Cancer from the Tropic of Capricorn.
However, to be very precise and accurate the position of both these latitudes is not fixed and varies in a very complicated manner over a period of time.
In the Tropics the sun reaches a point directly overhead and a point directly underneath at least once during every solar year.
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