It’s a bit hard to tell that you’re looking at a humpback whale here, but here’s the circumstantial case:
1) The faint plume of moisture hanging above something dark on the water’s surface — thar she blew!
2) The gulls circling above, hoping for a handout
Resurrection Bay, Alaska
After we saw the flukes, the captain of our boat told us he recognized her markings and that she’s been named Tanya by the people who study the whales around there. As far as I know, the puffins bobbing in the foreground are just bystanders — I don’t think they follow the whales around like gulls do.