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The correct answer is C) when the Sun and Moon are at approximately 90° to each other, as seen from the Earth. Neap tides occur when the gravitational pull of the Sun and Moon are at approximately 90 degrees to each other, resulting in a smaller difference between high and low tides. This happens when the Moon is in its first or last quarter phase, as the Sun and Moon are pulling in different directions, partially canceling out their effects on the tides. The other options are incorrect because: A) this describes spring tides, not neap tides; B) this describes the equinox, not neap tides; and D) this describes a full or new moon, not the 90-degree alignment that produces neap tides.