picture.
This picture is on the subject / topic / issue of........
(entertainment; sport; hobbies; environment; shopping etc.).Say where it was taken.
It was (probably) taken inside / outside.
Say where the action is happening.
In this picture the action is taking place in. (the house; the living room; the gym; the swimming pool; the theme park etc.).
Describe the background.
In the background of this picture there is / are; I can see / make out ........ (some pieces of furniture; sports equipment; some people doing shopping etc.).