My first instinct is to just delete it out of hand. Sure, technically there's no nipple or genitals or anything like that making it not worksafe. The nature of the pic, though, especially with the girl's young age, makes me pretty hesitant about it. Then again, there weren't any complaining replies, so it seems the board didn't mind... except for the two reports.
Anyway, while I was typing up this post, it's been deleted. I figure I may as well still post this, though.
If it's supposed to be a work safe board (granted, none of 4chan is work safe) I'd delete it. The image is purposely edited sexual content which seems to be deleted from most other boards.
I have asked mods about this before. Even if nothing is explicitly showing, if two people are having sex in an image, it is not worksafe and should be removed.
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