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Open the two images in Photoshop and create a new file that contains both images as different layers, in the one file (to make life easier, name the layers accordingly, e.g. near, far).
Select both layers and go to Edit > Auto-Align Layers to ensure both images overlay perfectly. Select the ‘Auto’ option, and deselect the ‘Vignette Removal’ and ‘Geometric Distortion’ options.
Then select Edit > Auto-Blend Layers, and choose ‘Stack Images’, ensuring ’Seamless Tones and Colours’ is selected.