Near the ocean.
Conflict: The boy vs society
Climax: The boy became mermaid and went to the ocean with a mermaid.
Symbol: Ocean represents freedom.
They were very free when they were at the ocean.
Irony: The boy was the only person who could see the mermaid. No other person could see her.
Theme: People affected by surroundings. If it were ruled to be that, it is worse. It is hard to stuck to our opinion in those world.