Take context from the input text and decide on the accurate relationship between 'Rupert Murdoch' and '21st Century Fox' from the options provided.
Options: position held, manufacturer, owner of, currency

Media company 21st Century Fox reported Tuesday that the total compensation for Executive Co-Chairman Rupert Murdoch and Chief Executive James Murdoch declined in the fiscal year ended in June, because of a decline in stock awards and non-equity incentive compensation.
owner of