Consider the Figure below that illustrates the tidal bulge on the Earth's oceans due to the Moon and Sun from an observer looking down on the North Pole of the Earth. At what phase of the Moon will the lowest tides of the year occur? Explain the rationale for your answer either in words or with a sketch. 
Definitions:
Transfer
The act of moving assets, liabilities, or ownership rights from one entity or account to another.
Share Capital
The funds that a company raises through the issuance of shares to investors, representing ownership in the company.
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