Take two images and combine them with the vector mask



Put the image of MJ on top of the skyline photo.
Rename both layers - Chicago Skyline & MJ
Click on the MJ layer, now click on "Add Vector Mask" at the bottom
Select the Gradient tool.  In the options toolbar at the top, make sure it says "Linear Gradient"
Draw a line from MJ's number to the bottom of his picture.

After both images have been combined



Learn how to change an image to Black & White using an Adjustment Layer



For a video tutorial on blending images click here.