Answer:
A building is 35 feet tall -> A) 35 (it is above the ground, then it is positive)
The scuba diver was 35 feet below sea level -> E) −35 (it is below sea level, then it is negative)
The basement is 7.6 feet below ground -> C) –7.6 (it is below the ground, then it is negative)
Oliver owes his sister $23 -> B) –23 (he is in debt, then it is negative)
Erica jumped 2.3 feet above ground -> D) 2.3 (she jumped above ground, then it is positive)