The best images to convert to black and white, are images with strong contrast and a balance of black and whites.  Well this image is naturally black & white (although I did use a bit of the filter to bring out more details in the black).

I find that sometimes the best images are the most simple images, like this one.  The blow and ripples in the water were reflecting the light, and contrasting the black water and the black on the Humpback Whale tail.  While front lighting tends to be the easiest to deal with in post-processing, you tend not to get a dramatic image like this one.

This image is copyright © Terri Shaddick, if you are interested in using or purchasing this image, or any other images on my site, contact Terri Shaddick at [email protected].

Taken: October 5, 2017
Location: Great Bear Rainforest, British Columbia

Camera: Canon EOS 1DX Mark II
Lens: Canon EF 100-400mm f/4.5-5.6L IS II USM
Focal Length: 400mm
Aperture: f/8
ISO: 125
Exposure: 1/1250