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The most common kitchen counter height is 36 inches, but it can vary from 30 to 45 inches. The standard kitchen sink is 8 inches deep, which means that the normal distance between a kitchen sink drain and the floor is 28 inches. This will vary, depending on the height of the counter and the depth of the sink bowl. In the bathroom, the sink drain is typically between 24 inches above the floor.
It says within 6' feet of the sink, if the receptacle is under the countertop and within 6 feet of the outside edge of the sink my opinion is that it needs to be GFCI protected. I don't see where a receptacle under a countertop would be exempt from GFCI protection if it was within 6 feet of the edge of the sink. JMHO,