http://<website>/wp-content/uploads/2013/06/Tractor.png
http://<website>/wp-content/uploads/2012/05/home-header.png

http://<website>/wp-content/themes/atahualpa/images/2013/06/Tractor.png

Atahualpa Theme Options -> Image Location -> Relative location of images which has the Default.

Relative location of images? wp-content (which is the only other option in the dropdown)
Images Directory to uploads but the image is still not showing up.