A quick answer

Well it seems I stumped people without really trying this time. 
I took the shot of this boat almost exactly a year ago when Deb and I took a weekend break down to Phillip Island. The evening light turned Western Port bay to silver. The Victorian mainland forms the backdrop.

My WIIW was part of the folded sail lying by the tiller.

I can see both the flipper that Linda guessed (noticed the watery background perhaps Linda?)
and have to agree with Anne that it does look like a table and chair.

But neither was really close enough to award points :-(