//RECORTAR E IMPORTAR AS FOTOS NO FTP ****************************************
foreach($_FILES as $key => $ft){
    if($ft['tmp_name']!=''){
        $pastafoto = $root.'imagens/usuarios/';
        $photo_url = $ft['tmp_name'];
        list($width, $height, $type, $attr) = getimagesize($photo_url);
        $nomearquivo=$ft['name'];
        if($key=='foto'){
            $proporcao=1;
            $tamanho='150';
        }elseif($key=='capa'){
            $tamanho='1060';
            $proporcao=6.057142857142857;
        }

        if(!is_dir($pastafoto.$usuario['id'])){
            mkdir($pastafoto.$usuario['id'], 0755);
        }
        $dest = $pastafoto.$usuario['id'].'/' . $nomearquivo;
        $source_image = $photo_url;
        $nome=$nomearquivo;
        $destination = $pastafoto.$usuario['id'].'/'.$local.'/'.$nome;
        $tn_w = $tamanho;
        $tn_h = ($tamanho * $proporcao);
        $quality = 80;
        $wmsource = '';
        $success = image_handler($source_image,$destination,$tn_w,$tn_h,$quality,$wmsource);
        $sql = "UPDATE ptp_usuarios SET {$key}='{$nome}' WHERE id = {$usuario['id']}";
        $result = $db->prepare( $sql );
        $result->execute();
    }
}
//FUNÇÃO COPIA FOTO
function image_handler($source_image,$destination,$tn_w = 100,$tn_h = 100,$quality = 100,$wmsource = false) {
    $info = getimagesize($source_image);
    $imgtype = image_type_to_mime_type($info[2]);
    switch ($imgtype) {
        case 'image/jpeg':
        $source = imagecreatefromjpeg($source_image);
        break;
        case 'image/gif':
        $source = imagecreatefromgif($source_image);
        break;
        case 'image/png':
        $source = imagecreatefrompng($source_image);
        break;
        default:
        die('Invalid image type.');
    }
    $src_w = imagesx($source);
    $src_h = imagesy($source);
    $src_ratio = $src_w/$src_h;
    if ($tn_w/$tn_h > $src_ratio) {
        $new_h = $tn_w/$src_ratio;
        $new_w = $tn_w;
    } else {
        $new_w = $tn_h*$src_ratio;
        $new_h = $tn_h;
    }
    $x_mid = $new_w/2;
    $y_mid = $new_h/2;

    // Now actually apply the crop and resize!

//ESSA LINHA ABAIXO É A QUE FALA QUE DEU ERRO! ***********************************************

    $newpic = imagecreatetruecolor(round($new_w), round($new_h));
    imagecopyresampled($newpic, $source, 0, 0, 0, 0, $new_w, $new_h, $src_w, $src_h);
    $final = imagecreatetruecolor($tn_w, $tn_h);
    imagecopyresampled($final, $newpic, 0, 0, ($x_mid-($tn_w/2)), ($y_mid-($tn_h/2)), $tn_w, $tn_h, $tn_w, $tn_h);
                    // If a watermark source file is specified, get the information about the watermark as well. This is the same thing we did above for the source image.
    if($wmsource) {
        $info = getimagesize($wmsource);
        $imgtype = image_type_to_mime_type($info[2]);
        switch ($imgtype) {
            case 'image/jpeg':
            $watermark = imagecreatefromjpeg($wmsource);
            break;
            case 'image/gif':
            $watermark = imagecreatefromgif($wmsource);
            break;
            case 'image/png':
            $watermark = imagecreatefrompng($wmsource);
            break;
            default:
            die('Invalid watermark type.');
        }
        // Determine the size of the watermark, because we're going to specify the placement from the top left corner of the watermark image, so the width and height of the watermark matter.
        $wm_w = imagesx($watermark);
        $wm_h = imagesy($watermark);
                        // Now, figure out the values to place the watermark in the bottom right hand corner. You could set one or both of the variables to "0" to watermark the opposite corners, or do your own math to put it somewhere else.
                        //$wm_x = $tn_w - $wm_w;
                        //$wm_y = $tn_h - $wm_h;
        $wm_x = ($tn_w / 2) - ($wm_w / 2);
        $wm_y = ($tn_h / 2) - ($wm_h / 2);
                        // Copy the watermark onto the original image
                        // The last 4 arguments just mean to copy the entire watermark
        imagecopy($final, $watermark, $wm_x, $wm_y, 0, 0, $tn_w, $tn_h);
    }
                    // Ok, save the output as a jpeg, to the specified destination path at the desired quality.
                    // You could use imagepng or imagegif here if you wanted to output those file types instead.
    if(Imagejpeg($final,$destination,$quality)) {
    return true;
    }
                    // If something went wrong
    return false;
}

PHP: Fatal Error: Allowed Memory Size of 8388608 Bytes Exhausted - 8 MB
PHP: Fatal Error: Allowed Memory Size of 16777216 Bytes Exhausted - 16 MB
PHP: Fatal Error: Allowed Memory Size of 33554432 Bytes Exhausted - 32 MB
PHP: Fatal Error: Allowed Memory Size of 67108864 Bytes Exhausted - 64 MB
PHP: Fatal Error: Allowed Memory Size of 134217728 Bytes Exhausted - 128 MB
PHP: Fatal Error: Allowed Memory Size of 268435456 Bytes Exhausted - 256 MB
PHP: Fatal Error: Allowed Memory Size of 536870912 Bytes Exhausted - 512 MB
PHP: Fatal Error: Allowed Memory Size of 1073741824 Bytes Exhausted - 1 GB

upload_max_filesize
file_uploads
upload_max_filesize
max_file_uploads
post_max_size
max_input_time

<?php
    ini_set('memory_limit', '1024M'); // no caso usando 1G