 Solution

Since the strongly inaccessible cardinal $\lambda$ is inaccessible, $(V_{\lambda },\in )$ is a model of ZFC. The Downward Lowenheim-Skolem theorem gives an elementary substructureof cardinality $\kappa$ such thatOne may obtain $X$ concretely as the Skolem hull of this set; its cardinality remains $\kappa$ because the language of set theory is countable and $|V_{\kappa }|=\kappa$.

Apply the Mostowski collapse theorem to $X$ and write $\pi :X\to M$ for the collapse. Then $M$ is a transitive set, $|M|=\kappa$, and $\pi$ fixes $V_{\kappa }$ pointwise. It also fixes $\kappa$, because it fixes every ordinal below $\kappa$. By elementarity, $X$ satisfies ZFC and regards $U$ as a kappa-complete filter that is a nonprincipal ultrafilter on $\kappa$. Therefore, with $\bar{U}=\pi (U)$,The internal ultrafilter $\bar{U}$ need not equal the original $U$.