Open your image in Ps.
Duplicate it twice.
Turn off the original layer.
Turn off the uppermost copy layer.
Select the first copy layer.
Grab your Rectangular Marquis Tool.
Make a slim selection through the nicest part of the photo.
Hi Cmd/Cntrl + J to duplicate the selection to it's own layer.
Turn off the first copy layer.
Grab your Move Tool.
Drag the slim selection over to the left or right side of the canvas.
Hit Cmd/Cntrl + T to enter free transform.
Click on the center transform node and drag to the right.
Hit enter.
Now turn on your uppermost copy of the surfer.
Add a layer mask.
Use the Brush Tool or the Gradient Tool set to black to reveal the stretched out layer.