Nude bather circa Firs Sergeevich Zhuravlev (1836-1901)

The picture has something of this: water, swimming, wet, people, nude, underwater, recreation, sea, ocean, beach, daylight, seashore, woman, swimmer, mammal, girl, outdoors.
Perhaps it’s a painting of a naked woman laying on a beach next to a body of water with a wave crashing over the top of her head.