If a town A has an altitude a and another town B has an altitude B, then the altitude of B in relation to A is given by b - a.
Considering this general rule, we have:
a) The town X is 120 - (-25) = 145 meters above town Y.
b) Town Y is -25 - (-30) = 5 meters above town Z.
c)Town X is 120 - (-30) = 150 meters above town Z.