Final answer:
The MAC address is located at the Data Link layer of the TCP/IP model, which deals with the physical addressing of data packets for local network delivery.
Step-by-step explanation:
The MAC address is found at the Data Link layer of the TCP/IP model. This layer is responsible for node-to-node communication and handles the physical addressing of data packets for local network delivery. In terms of the TCP/IP model, the Data Link layer corresponds to the Link layer, which deals with network interface controllers and the associated hardware addresses such as MAC addresses. A MAC address, which stands for Media Access Control address, is a unique identifier assigned to a network interface for communications at the data link layer of a network segment.