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And I use MS Paint for drops because its what I have been doing for years and years now. I've been having a hard time figuring out how to do drops on Gimp, so I resorted back to what I know.
Free Select tool, start at a point at the edge of the picture that make an incons!cuous line to the body (so it's not horribly obvious you lowered it), trace under the body, along the wheel wells, etc, and find another place on the other end of the car that's inconsp!cuous, and make your line to the edge of the picture. Then, trace around the top half of the picture to your starting point. Cut, paste, and adjust with your Move tool
As you can probably tell I'm not a huge fan of unnecessary layers.