Final answer:
The Sun is directly overhead north of 23.5° north latitude twice a year.
Step-by-step explanation:
The statement is true. The Sun is directly overhead north of 23.5° north latitude twice a year, at the summer and winter solstices. During the summer solstice, around June 21, the North Pole is inclined towards the Sun, while during the winter solstice, around December 21, it faces away from it. This causes the Sun to be directly overhead at 23.5°N latitude during these times.