Answer:
C
Step-by-step explanation:
The deeper you go into water, the greater pressure there is on everything. This compresses the air inside and causes the volume to shrink.
Sometimes air is measured in bars. Let's assume the Earth's surface pressure is 1. Let's also say that your lungs have 5.5L and the tank has 11L. That's only 2 breathes, but under 200 bars of pressure deep in the ocean? That's 200 x 11, which equals 2200L. That's about 400 breathes.
In addition, if making liters out of thin air doesn't make any sense, there's an alternative where you divide your liters per breath by the bar pressure. So instead of 200 x 11, you can take your 5.5 from your lungs and divide it by 200. That small number, in this case, 0.0275, can serve as how much air you breath deep in the ocean.