Your intake is just under the rear of the fuel tank which is about seat height, but as your pushing along through that deep of water you will be sure to get some splashing up into the intake. Water wheelies are fun as I've done quite a few myself to cross something a little deeper than I should, but I agree with the above, don't take chances with a new machine, and set it up for that type of riding with a snorkel to save your engine,,,,and your wallet.
05 Suzuki DR650, Mikuni TM40 flatslide pumper carb,JE 10.5:1 piston,stage 2#190 Webcam,open airbox, Twin Air,full FMF system,Pingel fuel valve,Ricor Racing rear shock, Ricor Racing fork Intiminators, Progressive springs, Sargeant seat,DRZ250 tailight,custom plate,LED's,GPS,sumo fender,PT bars,Cycra brushguards IMS lowered pegs, aluminum skid,bearing chain roller,Pirelli,tank bag(gone)
06 Zuk KQ700, Kenda Bearclaw HTR radials Warn RT25 w/ syn. line, 1.5mm clutch shims