I combined these 2 pictures using the Photoshop :
Step 1. I crop the black colored Lamborghini using Magic Wand Tool, Lasso Tool and the Eraser Tool.
Step 2. Copy the crop layer into the other layer and resize it using free transform (Ctrl + T) to make adjustment to the picture. (add perspective etc)
Step 3. Then, use the Dodge Tool (brighten) and Burn Tool (darken) on the black Lamborghini to make it much more realistic.
Step 4. And then I make another layer of the background image and erase apart of it using Eraser Tool so that I can put the black Lamborghini at the further back.
Step 5. And to make the shadow for the black Lamborghini, I simply copy the layer of black Lamborghini and set the lightness to 0 (Image>Adjustment>Hue/Saturation)
Step 6. Then, I add Gaussian Blur to the shadow layer. After that, I copied the rear wheel into another layer using the Lasso Tool and add the Radial Blur effect on it as if its actually moving.
And there you go, another work done!! ^_^