Premise: "Several beachgoers are reclining near upside-down boats."
Hypothesis: "Several beachgoers sunbathe near the ocean."
Do we know that the hypothesis entailed by the premise? Stream of thoughts:
Sunbathing near the ocean cannot be inferred from sentence 1 because there is no geographical location of the beachgoers nor any indication they are sunbathing.
Therefore, the answer is it is not possible to tell.