First I filled the glass by taking a selection of the bottle, flipping vertical and blending into the glass.
I then took an eliptical selection to make the level of the liquid.
step 2 of 5
Next I took an eliptical selection for the level of the liquid and blended it into the glass using a soft eraser brush
step 3 of 5
step 4 of 5
I used the bread source, cut away to leave the inner part and placed it over the bread in the image
step 5 of 5
next I selected the empty bottle source, I removed the blue reflections with a mixture of selective colour, Hue and saturation and opacticty alterations until it was much clearer
I placed it over the bottle and chopped out for the neck label.... used clone tool to tidy all the debris and tweaked and blended to make the whole image more natural.