Magnetic declination, or magnetic variation, is the angle on the horizontal plane between magnetic north (the direction the north end of a compass needle points, corresponding to the direction of the Earth's magnetic field lines) and true north (the direction along a meridian towards the geographic North Pole). This angle varies depending on position on the Earth's surface and changes over time.

See options at the end. Can we conclude that are magnetic north and geographic north the same?

Pick your answer from: (1). no. (2). yes.
(2).