The Tropic of Cancer, also referred to as the Northern Tropic, is 23.43663 degrees north of the Equator. It is the most northerly circle of latitude on the Earth at which the Sun can be directly overhead. This happens on the June solstice, when the Northern Hemisphere is tilted towards the Sun to its maximum extent.

Among the given options:

Option 1-Delhi is situated at 28.7041° N latitude, considerably north of the Tropic of Cancer.

Option 2-Kolkata is situated at 22.5726° N latitude, very close to but south of the Tropic of Cancer, making it the nearest among the given options.

Option 3-Jodhpur is at 26.2389° N latitude, also north of the Tropic of Cancer but more distant than Delhi.

Option 4-Nagpur is at 21.1458° N latitude, considerably south of the Tropic of Cancer.

So, the correct answer is indeed Kolkata (Option 2) as it is the closest city to the Tropic of Cancer among the given options.