I dunno...it COULD be a photoshopped pic.
It's definitely the SF Bay area. You can see the Sutro Tower in the background on the left.
It looks like one of Westar Marine's tugs...they have the red/white/black color scheme going on.
FWIW, we had 4-5 old Navy barges that we used as material barges on the last couple of jobs I was on. They all still said "U.S. Navy" on the bows. Since the Navy no longer has a presence in the SF Bay area, either this pic is VERY old, or it's photoshopped.
(Alameda NAS is gone, Mare Island is closed, etc.)
I remember working in the bay and seeing submarines headed upstream to the Navy docs at Mare Island. Sometimes, they'd be fully submerged and all you'd see is the bulge of water and periscope....other times, they'd be on top, for the whole world to see.