Watery Grave (GTC) from Gatecrash, available at 401 Games Canada.

• Rarity: Rare
• Finish: Normal
• Artist: Raymond Swanland
• Card Text:
  (T: Add U or B to your mana pool.)
  As Watery Grave enters the battlefield, you may pay 2 life. If you don't, Watery Grave enters the battlefield tapped.