LAYER MASK

Click Rectangular Tool..

Make a rectangular at image on below side..

Then, click select and choose transform selection..

At rectangular selection, click left mouse ,,
and choose perspective..

Make shape like the image above,,
just change the edge side of the selection..

click layer 1,, and click 'add layer mask'..

have two layers combine,, and it show the
selection that you have choosen..

Make another duplicate layer,..at two 
combine layers..

At copy layer,, delete the mask layer..

layer only have image and no layer mask..