At which location,the equator or the poles of the Earth,is the value of acceleration due to gravity $g$ higher? Why?

(B) The value of acceleration due to gravity $g$ is higher at the poles of the Earth.
This is because the Earth is not a perfect sphere; it is flattened at the poles and bulges at the equator.
The radius of the Earth at the poles $(R_p)$ is about $21 \, km$ less than the radius at the equator $(R_e)$.
According to the formula $g = \frac{GM}{R^2}$,the acceleration due to gravity is inversely proportional to the square of the radius $(g \propto \frac{1}{R^2})$.
Since the radius at the poles is smaller,the value of $g$ is greater at the poles compared to the equator.