How do I create a transparency ??

1. Open the JPEG line drawing
2. Double click on the background layer to convert it to a regular layer
3. Set up the magic wand tool. Uncheck "contiguous". Enter 32 (default) for tolerance value. You may have to adjust this subsequently, depending on the file.
4. Left click on a white area, then hit delete on the keyboard
5. Save in a file format which supports transparency, e.g. PNG.

You're welcome. Glad to help.