Heads or Tails

I have decided to take the Tails - Anything in or under the water.
Basically, marine life is the first that I could think of apart from remains of sunken ships, gardens and cemeteries (?) such as this:

The Christ of the abyss

As I browsed through the web, I was amazed by this unusual sight (for me at least)
Rajan is a full-grown male elephant. A 57-year-old tusker Asian elephant, Rajan once worked as a laborer in the Andamans’ logging industry. The story is that he was taught to swim by a female companion, who later succumbed to a cobra bite. After a long mourning period in which he refused to swim, Rajan eventually took the plunge again. When logging was banned in the area, Rajan found a nice retirement arrangement at the resort. (Jewels In the Crown)