In the simplest case upload_speed[MBit/s]/(8*image_size[MB]).
But an upload process usually is slower than the maximum upload speed you have according to your ISP plan. Plus there is some latency time before an upload starts.
Why calculate the time to wait, you could first upload the image to your own site or an image upload and share service like Google Photos and then send a whatsapp message using an image URL instead of the image itself. So you can post your report jpeg prior to sending the Whatsapp message and you can wait for the HTTP POST of the image to finish, so you know the image is available online before you send the Whatsapp message.
For sensitive data better only upload to your own website, though, where you could protect the jpeg to be downloaded by everyone simply by only storing it as long as it wasn't downloaded, by giving it a random name with a GUID, for example, so only the one who gets the Whatsapp message has the URL.
Chriss