Step 1: Recall the pattern:
Biodiversity is not spread evenly. It is highest near the equator and falls toward the poles. This is the latitudinal gradient.
Step 2: Check option (A):
The tropics lie between \( 23.5^{\circ} \) N and \( 23.5^{\circ} \) S. They have more species than temperate areas.
Reasons are stable climate, more solar energy and more productivity. So (A) is TRUE.
Step 3: Check option (B):
Columbia has about 1400 bird species, not 105. So (B) is FALSE.
Step 4: Check option (C):
New York at 41 degrees N has about 105 bird species, not 1400. The numbers of (B) and (C) are swapped. So (C) is FALSE.
Step 5: Check option (D):
India has about 1200 bird species, not 2000. So (D) is FALSE.
Final Answer:
Only the statement about the tropics is correct. This is option (A).
\[ \boxed{\text{(A)}} \]