The only Photoshop work done on my image is cropping, adjustment of levels and contrast, plus rotating the image 180 degrees - well within the rules I'd think.
However, the picture is of the reflection of the car in a puddle of water.
Here's a pic that shows the principle:
If you find that my picture is not admissible in this contest for its subject matter, that's fine by me, but a product of Photoshop it is not.