This Mini Cooper S looks pretty nice on the standard rims anyway, but lets make it slightly better!
Try and find a donor vehicle at the same angle as the car! Otherwise it will not look right..
I've found some wheels off a Saab Concept car.
Grab the Eclipse lasso tool and draw loosely around the wheel and tyre.
Then go to Select>Modify>Transform and adjust it using the grab handles (Shift to skew it).
Copy (ctrl+c) and then paste (Ctrl+V) it onto the image you are adding it to..
Hit Ctrl+T and then transform the wheel so it is at the same angle and is the same size as the original. If need be use the Eraser tool (E) to blend it nicely into the rest of the tyre.
You should then repeat it for the front wheel.
If the front overlaps like so...
Use the line tool and delete the overlap (as shown on the diagram).
If the front overlaps like so...
Use the lasso tool and delete the overlap (as shown on the diagram).