You can spawn a boat underwater, just look up and click on it repeatedly. When it spawns, it begins to fall and, when it touches the ground, it destroys itself. The only peculiarity is that you recharge the drowning bar. An alternative is to get off the boat before touching the ground. The boat continues to fall and your drowning bar recharges.
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However, this issue has been closed as a Duplicate of MC-89944.
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