Kiora, the Rising Tide is a rare Legendary Creature — Merfolk Noble card from Foundations Promos (PFDN), collector number 45s. Current market price: — (foil $1.56), TCGplayer market prices via Scryfall.
When Kiora enters, draw two cards, then discard two cards. Threshold — Whenever Kiora attacks, if there are seven or more cards in your graveyard, you may create Scion of the Deep, a legendary 8/8 blue Octopus creature token.