Is the iPhone XR water proof or water resistance and if so how much water can the XR take?

You should read this support document carefully - About splash, water, and dust resistance of iPhone 7 and later - Apple Support

Basically, it’s best to not deliberately or repeatedly expose any iPhone to water. Water resistance is not a guarantee against water intrusion and damage. All water resistance does is improve the chance your device will survive accidental exposure to water, relative to the chances a non-IP rated would face.

It's not waterproof and can take no water at all.

FYI, There's no warranty for water damages.