What is the ruling on one who denies Allah's exaltedness (uluww) and His establishment (istiwa') over His Throne, and asks: "Where was Allah before the creation of the heavens, the directions, and the Throne?"

Allah Almighty was, and there was nothing before Him. His Throne was upon water. Then He created the heavens and the earth. He is the First, so there is nothing before Him. Then He created creation and ascended over His Throne. He has no need of anything from His creation. He is above His heavens, distinct from His creation.