For an absolute value function, the vertex of is defined as the point (-h, k) for the coordinate (x, y).
When x is equal to negative h, the value for x and value for h effectively cancel out, and only the positive k remains, hence the vertex being (-h, k).
The function given has a vertex at (2, 3). We know that the vertex of an absolute function is (-h, k), so h must equal -2 and k must equal 3.