Which of the following cities in India is the farthest from the Tropic of Cancer?

The Tropic of Cancer ($23^{\circ }30^{\prime }\text{N}$) passes through 8 states in India (Gujarat, Rajasthan, Madhya Pradesh, Chhattisgarh, Jharkhand, West Bengal, Tripura, and Mizoram). Gandhinagar, Ranchi, and Agartala are capitals located very close to this line. Bhubaneswar (the capital of Odisha) is located further south at approximately $20^{\circ }15^{\prime }\text{N}$ latitude, making it the farthest from the Tropic of Cancer among the choices.