ANSWER
The distance that has the least absolute value is,
[tex] | - 13| = 13[/tex]
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
[tex] - 13[/tex]
The absolute is
[tex] = | - 13| = 13[/tex]
The second location with respect to the surface of the water is
[tex] - 33[/tex]
The absolute value is
[tex] = | - 33| = 33[/tex]
The third location with respect to the surface of the water is
[tex] - 22[/tex]
The absolute value is
[tex] = | - 22| = 22[/tex]