Not wonderfully with Photoshop (I use Paint Shop Pro) but they do pretty much the same thing in pretty much the same way.
Anyway, all you really need to do is to select the tractor as accurately as humanly possible (there is various methods; I'm assuming you know one or two ways), then invert the selection (normally under Select > Invert).
This selects everything in the image, apart from this tractor. All you need to do then is to hit the greyscale menu option and Robert's your auntie's husband.