Step 1: Set up the accuracy-assessment definitions.
Overall accuracy $=\dfrac{\text{sum of diagonal cells}}{N}$; Producer's accuracy for a class $=\dfrac{\text{diagonal cell}}{\text{column total}}$ (omission error view); User's accuracy for a class $=\dfrac{\text{diagonal cell}}{\text{row total}}$ (commission error view).
Step 2: Tabulate all totals.
Row totals: 70 (Water), 40 (Vegetation), 110 (Urban). Column totals: 70 (Water), 40 (Vegetation), 110 (Urban). $N=220$. Diagonal values: 48, 16, 84.
Step 3: Overall accuracy (option A). \[ OA=\dfrac{48+16+84}{220}\times100=\dfrac{148}{220}\times100=67.27\%\rightarrow67\% \] matches option (A).
Step 4: Water class Producer's vs User's accuracy (option B). \[ PA_{water}=\dfrac{48}{70}\times100\approx69\%,\quad UA_{water}=\dfrac{48}{70}\times100\approx69\% \] identical because the water row-sum equals the water column-sum (both 70), confirming (B).
Step 5: Urban and vegetation classes (options C and D). \[ PA_{urban}=\dfrac{84}{110}\times100\approx76\%,\ UA_{urban}\approx76\% \] not 20%/13%. \[ PA_{veg}=\dfrac{16}{40}\times100=40\%,\ UA_{veg}=40\% \] not 20%/11%. Both (C) and (D) are wrong.
Step 6: Final answer.
Only overall accuracy = 67% and equal Producer's/User's accuracy for water hold true.\[ \boxed{\text{Options (A) and (B)}} \]