If Kofi is standing on a hill and Jia is standing in the valley below, and both are looking at each other, whose head is closer to the sky?

Make your response very short.
Kofi's head is closer to the sky. The reasoning behind this is that the hill elevates Kofi relative to Jia, who is in the valley. Since elevation determines proximity to the sky, and given that Kofi is on higher ground, he is naturally closer to the sky than Jia is. This is true regardless of their heights because the hill's elevation adds to any height advantage Kofi might have.