On March 21-22 the sun is directly overhead at the equator and appears 45 degrees above the horizon at 45 degrees north and south latitude. As the angle of sun above the earth at the equator is 90 degrees while it is 45 degrees at 45 degrees north or south latitude, it follows that the angle at the sun between the vertical from the horizon and the line from the observers at 45 degrees north and south must also be 45 degrees. The result is two right angled triangles with legs of equal length. The distance between the equator and the points at 45 degrees north or south is approximately 3,000 miles. Ergo, the sun would be an equal distance above the equator.