33. Select the 2 faces on the front and extrude them out and then create the hole for both side using extrude
Ok we are pretty done with body lets see how this model will look in the smooth version, convert it to Subdiv and then press 3 key from your keyboard to see the smoothed version, to convert go to (Modify >> Convert >> Polygon To Subdiv).
Now your object should look something like on the image below
35. Create the front fan and tires. Take the instructions from the below images
36. Here I import them together, now your model should look something like on the picture illustrating below