Load up your car image and duplicate your background layer, then Grab the Lasso tool (L) and begin to draw around the car like the pic on the below, as well as going all the way around the top of the picture.
When you are going around the wheel arches with the lasso tool, it is best to make a series of nice small clicks to ensure the wheel arch stays nice and round so make as many clicks as possilble for a realistic look.
Now copy and paste your selection to a new layer “ctrl + c” & “ctrl + v” with your new layer selected press your down key on your keyboard a couple of times depending on how low you want it.
Now you want to make a selection like this just underneath the top of your new layer, you cant see it on my image but if your using an image with a busy background the image is duplicated at the top. just make a selection like mine and goto “image > crop”
your images will then be corrected.! and thats it. just needs some bigger deep dish wheels and some smoothing.