Hello!
Sam was putting away laundry in his room and I found Jack sitting under Sam’s desk, thinking.

He looked at me and said, “I can breath under water.”
Me: “OK”

Jack: “You want to me to show you?”
Me: “Yes.”
“See, I can breath under water.”

Notice the glass of water on top of the desk.
Jack is “breathing” under water.
Get it?