Transfer data from 1 Apple ID to another Apple ID

Some things can be transferred by manually copying them. Things like contacts, calendar entries, email messages, photos, and non Apple Music subscription service music.

You cannot transfer purchases such as Movies, Tv Shows or Books, nor can you transfer things like iCloud Backups nor servicer subscriptions to things like Apple Music, Apple TV+, iCloud Storage or 3rd party apps paid through your Apple ID.

how do you transfer the photo to the new ID ?

For Photos, you will have to download them to a computer from the iPhone and then add them to the new Apple ID through the Photos App on a Mac or iCloud Photos on Windows.