The relationship between White’s bishop and rook on the b-file should jump out at you: never fail to notice when pieces are paired like this, as it signals a possible discovery. Here White has a good target in Black’s loose queen, so he looks for a check he can give with his bishop and finds Bxf7+. Of course the move is useless as a serious threat to Black’s king, but its purpose is just to create a distraction. Black has to capture the bishop or move his king, and now White plays RxQ.