On Friday, Jan hiked in the woods. If she hiked a vertical distance of 60 meters relative to sea level and then down 86 meters, where would she be relative to sea level if she started at 0?

If "down" is also the vertical distance, then she'd be 26m below the sea level. I hope there's a dike.

A better question would have been
Q: What country does Jan live in?
A: Holland