The most logical conclusion about the relationship between Ambulocetus and the modern whale is:
Modern whales evolved from a common ancestor that had the ability to move both on land and in the water.
This statement aligns with the understanding of evolutionary biology, demonstrating that modern whales share a lineage with ancient species that were adapted to both terrestrial and aquatic environments. Fossils like Ambulocetus provide evidence of transitional forms that illustrate how these ancestors may have navigated both habitats, leading to the evolutionary changes that resulted in modern whales.