Analyze the relationship between 'Whitbread' and 'Costa Coffee' within the context of the input sentence.
Options: subsidiary, brand, location of formation, distributed by

Clothing retailer Next (NXT.L), Costa Coffee owner Whitbread (WTB.L) and pub chain Wetherspoon's (JDW.L) have all warned about the higher costs stemming from the government's wage policy.
subsidiary