Suppose on a certain day (or night) the Moon rises at the same moment in Albany, New York, as in Tallahassee, Florida. How far South is the Moon at that moment? That is, give what is called its declination, which is the latitude on Earth where it is directly overhead.

Wikipedia gives:
Albany Latitude = 42.6526
Albany Longitude = 73.7562
Tallahassee Latitude = 30.4383
Tallahassee Longitude = 84.2807

(a) Consider the Earth a perfect sphere, rise time being the rise of the center of the Moon, and disregard atmospheric refraction.

(b) Add in a consideration of the parallax caused by the fact the moon is only about 60 Earth radii away, and the 1/2° refraction of the position of rising astronomical objects, including the moon, by Earth's atmosphere.