I’ll be using this picture of the Great Wall of China.
Select 1/4 of the picture to the right.
Then go to Menu Filter>>Color>>Gradient. Or just click the gradient button.
Color 1 : White, Opacity 0%
Color 2 : Black, Opacity 70%
Direction Left To Right
Hide the selection by clicking CTRL-D. Now go to Menu Filter>>Deform>>Trapezoid/Perspective
Background : Black
Left Distort : 100%
Right Distort : 90%
Duplicate the image by going to Image>>Duplicate. Select all and go to Edit>>Clear. Now hide the selection by clicking CTRL-D. You should now have another picture that is white. Now you can add text and do whatever to your picture.
After the text is added, select 1/4 of the picture again and repeat the gradient step. But this time the direction is Right to Left. After the gradient is added, repeat the Trapezoid / Perspective step with the settings as:
Left Distort : 90%
Right Distort : 100%
Now copy the picture with the text and now click the other picture. Go to Edit>>Paste Special>>Assemble.
Put the assemble clipboard data at right.