At which lattitude, heat gain through insolation approximately equals beat loss through terrestrial radiation?

The latitude at which heat gain through insolation approximately equals heat loss through terrestrial radiation is at \(66^{\circ}\) North and South. At these latitudes, near the poles, there is a balance between the heat received from the Sun (insolation) during the day and the heat radiated away from the Earth's surface during the night, resulting in a relatively stable temperature regime. This is one of the factors contributing to the formation of the polar climates. So, the correct option is \((D): 66^{\circ}\) North and South