Joe is on a balcony 32 feet above the street & Jon is in a parking garage 14 feet underground.

Joe is closer to the street because he is above ground.

The abs. value of Joe's spot is > abs. value of Jan's spot.

B/c Jon is underground he is further away from street level.

The distance between the two people is 46 feet.

This is because Joe is 32 feet above street level, and Jon is 14 feet below street level. So the difference in their heights relative to the street level is 32 + 14 = 46 feet.