It's a poorly worded question "trick" for a variety of reasons:
Low tide and high tide are not 24 hours apart. They are roughly 6 hours apart, but not quite. Do you happen to know this fact? Did the writer?
So, if we presume they meant 24 hours later, 12 rungs will be above the water. If they meant the next high tide, we get 3 inches, so either 11 or 12 rungs will be above the water, depending on the (undefined) start point relative to the lowest rung.
Rate of seawater rise is nonlinear during those 6 hours.
Tide height can vary significantly from one high (or low) to the next.
...and the most likely intended answer: ships often (but not always) will float with the tide, leaving us 12 rungs anyway. (hey, if I put that first, it would give away the intended answer.)
One of the "not always" examples would be the USS Enterprise aircraft carrier (retired) in Corpus Christi, TX - it rests on the bottom and does not float with the tide.
Rare example you say? Sure, lets go with reality then:
Most likely the ship will have a change in its weight of ballast, fuel and/or cargo thus changing the depth. Precious few ships sit around in the water with no change to weight over a 24 hour period. Maybe you have a persnickety captain who always trims to within a few inches - very unlikely.