It’s what you make of it, I guess
Although this photo would most likely fall into the “abstract” category, I’m not really sure it is. Abstract, to me, means either a study in lines, tones, shadows, textures, etc. where the “subject” (if there is one) is not easily recognizable. An altered look at reality, as it were. According to my favorite (and totally correct ;-)) reference site, Wikipedia, abstract is ‘a visual language of form, color and line to create a composition which may exist with a degree of independence from visual references in the world’. Hmm, sounds good to me.
But if you instantly know what it is, in this case a standard rotated reflection in water, is it abstract?