Given parameters:
Elevation of hiking = 142ft
Descent of Jane = 325ft
Height of second hiker = 24ft below sea level
Unknown:
Jane's elevation relative to the second hiker = ?
Solution:
The sea level here is the reference plane and the elevation here is zero;
Jane 142ft 142ft above sea level
↓ Descent
Seal level 0ft 0ft Second hiker
24ft
183ft(below sea level)
The elevation of Jane in relation to the second hiker is 183 - 24 = 159ft below the second hiker.