To answer this question, you need to have knowledge about different festivals celebrated in different parts of India.
Option A) Vasanta Panchami - This option is incorrect because Vasanta Panchami is a festival celebrated in the Hindu month of Magha, but it is associated with the worship of Goddess Saraswati, the goddess of knowledge and learning. It does not specifically celebrate the entry of the sun into the Tropic of Capricorn.
Option B) Bihu - This option is incorrect because Bihu is a set of three different festivals celebrated in Assam, which are associated with the agricultural cycle. Bihu festivals are not specifically related to the sun's entry into the Tropic of Capricorn.
Option C) Diwali - This option is incorrect because Diwali is a festival of lights celebrated in the month of Kartik, not Magha. It is not directly related to the sun's entry into the Tropic of Capricorn.
Option D) Makara Sankranti - This option is correct because Makara Sankranti is a festival celebrated in the month of Magha and marks the entry of the sun into the zodiac sign of Capricorn (Makara). It is a harvest festival celebrated in various parts of India with different names and customs.
The correct answer is D) Makara Sankranti. This option is correct because it specifically celebrates the entry of the sun into the Tropic of Capricorn in the month of Magha.