Analyze the relationship between 'Deloitte' and 'tax' within the context of the input sentence.
Options: product/material produced, business division, owned by, position held

While many CFOs have been buoyed by some of the Federal government's budget decisions, including the small business tax package and the resolution of the Coalition leadership doubts, many executives still have mixed feelings about the budget, said Deloitte partner Stephen Gustafsonto.
product/material produced