Answer:
In New York
Step-by-step explanation:
The acceleration of gravity varies with altitude, because the further away from the center of the Earth one is, the less the gravitational pull. Recall that the Universal Law of gravitation shows that the force between objects is inversely proportional to the square of the distance.
The acceleration of gravity therefore reduces as we move away from the center of the Earth. The further away we go the smaller the acceleration of gravity becomes, and if an object experiences less acceleration, it takes longer to travel its downward path when dropped.
Since at the top of Mt Everest, one is further away from the center of the Earth than in New York (sea-level), it will take somehow longer for the object to fall to the ground than if one drops the object at sea level (New York). Then the shortest time will be when we drop the object in New York.