Image Layering Application

Hey all, Looking for a desktop application that will allow me to put pictures on top of each other. Must work with transparent background images. Must be able to resize images. Must be able to move the images around. It must also have the ability to save the resulting image. And lastly it must have an advertising banner at the top of the application, this must be a 468x60, web browser control, that loads a URL (Where a banner will be placed). Any language windows desktop language is acceptable. Source code must be included, as well as an installer. Payment via GAF escrow only.