Final Product

The colour balanace was used to make the entire image look like it was underwater, i used a overlay layer and the brush to make areas look deeper then others in the image.
I merged all the layers that where the same or related
like the scenery was all merged once all in place and i thought it was sutible.  i  move the layers dependsing on what depth i want . like the boat/house is in the back ground so it is behind the scenery its self. and i wasnted the diver too look in the distance so i turned the opacity down and made him smaller.