No, Michael is not correct. The elevation of a location is determined by its distance vertically from sea level, regardless of the direction. In this case, Michael's home is 12 feet below sea level, while his mother's home is 12 feet above sea level. These elevations are opposite to each other, but not because they are in opposite directions. Instead, they are opposite because one is below and the other is above sea level, irrespective of the direction they are located in relation to each other.
