This piece is a shot of the main character in The Bill Collectors, named Jackknife Jenkins. The woman with him is Marie, another Bill Collector who is usually around when Jackknife needs someone to get his back.
I made this one in 3D, with my usual procedure of DazStudio renders, then finishing the piece in Photoshop.
See some of my other Bill Collector posts for more in depth information about how I create these.