Introduction:
The tilt of the Earth's axis is responsible for the change in seasons across the globe. As the Earth orbits the sun, different parts of the planet receive direct rays of sunlight at different times of the year. This phenomenon is caused by the tilt of the Earth's axis, which is 23.5 degrees relative to its orbit.

Tropic of Cancer and Tropic of Capricorn:
The Tropic of Cancer and the Tropic of Capricorn are two important lines of latitude that mark the boundaries of the tropical zone. The Tropic of Cancer is located at approximately 23.5 degrees north of the equator, while the Tropic of Capricorn is located at approximately 23.5 degrees south of the equator. These lines of latitude are significant because they represent the farthest points north and south where the sun can appear directly overhead at noon.

The South Pole and Direct Rays of the Sun:
On 22nd December, the South Pole experiences the summer solstice. This means that the South Pole is tilted towards the sun, and the sun appears at its highest point in the sky. As a result, the South Pole receives direct rays of sunlight, leading to long daylight hours and warm temperatures.

Correct Answer:
The correct answer to the given question is option B - Tropic of Capricorn. The Tropic of Capricorn is the line of latitude that runs through the South Pole's location on 22nd December. On this day, the South Pole tilts towards the sun, and the Tropic of Capricorn receives direct rays of sunlight.

Conclusion:
Understanding the tilt of the Earth's axis and its effect on the distribution of sunlight is important for comprehending the change in seasons. The Tropic of Capricorn is the line of latitude that receives direct rays of the sun on 22nd December, as the South Pole tilts towards it.