Start by fixing the origin to between the back wheels, with the car facing right which is the default direction in GameMaker (default direction '0' means right).
Cars steer with their front wheels - so change the origin after you've tried it between the back wheels to the front, to see how this impacts on steering.
Object
Sprite
Properties
objCar
sprCar
Visible
room layout:
objCar
Create event
objCar
Key Down → Up event
objCar
Key Down → Right event
objCar
Key Down → Left event
extension activities:
change the origin (rotation point) to between the front 2 wheels. does this feel easier to steer / control and less like a shopping trolley? test.
Add reverse (attach your code to a Key Down → Down event)
Add a boost button (like a NOS button) that gives me a sudden burst of speed (put it on a Key Press → Letters → N event)
Add a handbrake. Note - handbrakes aren't an 'instant' stop: