ANSWER
The distance that has the least absolute value is,

Step-by-step explanation
The absolute value refers to the distance of a number from zero.
In this case the surface of the water represents zero.
The first location with respect to the surface of the water is

The absolute is

The second location with respect to the surface of the water is

The absolute value is

The third location with respect to the surface of the water is

The absolute value is
