We know that we can see distant galaxies only billions years before now. We can observe the nearest stars just several years before the present. Something on the Moon can be observed only some seconds in the past.
Continuing this scale, is there an object in the universe that can be observed just now, at present, or at least closer to the present than any other object?
I suppose such object should be located in the brain of the observer, but where in the brain exactly, given that brain has finite dementions.
The question can be formulated differently: where exactly is located the center of the sphere of the cosmological event horizon for a given observer?