What occurs when the Sun's declination reaches its maximum negative value around December 21?

Answer

The Sun appears directly over the Tropic of Capricorn ($23.4^ ext{circ}$ S latitude) at noon

The winter solstice marks the point when the Northern Hemisphere is tilted away from the Sun, resulting in the lowest solar path. At this time, the Sun is directly over the Tropic of Capricorn.

What occurs when the Sun's declination reaches its maximum negative value around December 21?
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