He is at the surface of the lake then he drives 20 feet into the boates, depth = 20 feets
then eh rises 12 feet,
Depth = 20- 12 = 8 feets
Now, he again descend 18 feet
then depth = 18 + 8 = 26 feets
Hence, final depth in the water = 26 feets
A DIVER DESCENDS 20 FEET IN THE WATER FROM THE BOAT = (-20), then he rose 12 feet = (+12) and he DESCENDS another 18 feet = (-18),
At this point his depth in water is
= (-20)+(12)-(18)
= -20+12-18
= -8-18
= -26
Hence, the man is now at 26 feet in water.