Steps
Original Photo
Add the vehicle and the whale from separate images and have the coral in front of the vehicle blurred to create a focus point.
Add more depth to the image by making the background darker and blur the car and the whale in some areas to then adding some glow.
Add details such as adding the reflection of the coral on the car, rust, light beams, particles, and bubbles.
Finally, use the Camera Raw Filter to adjust the final composition.
