Thank you for submitting your item for appraisal. This appear to be painted over screenprints after iconic photographs of Warhol and Lennon, with title below, laid down on canvas, signed on the back "Paul (?) McCarthy" and dated 2001. Two artists with a similar name are listed, but they do not work in this style nor does the signature match. Unfortunately there is no additional information to be found. I would consider it decorative post Pop-Art of a very decorative nature.
The estimate is based on a similar Lennon portrait by the same hand which sold for 500 USD at auction a few years ago. As always "asking prices" in the trade can be higher and vary.