In the context of the input sentence, determine the relationship between 'SABMiller' and 'beer'.
Options: product/material produced, operator, business division, distribution format

($1 = 1.3025 Canadian dollars) (With additional writing by Jeffrey Hodgson; Editing by Tom Brown) Tax cuts, pensions, childcare, online accounts and beer duty, here's … Related Stock Articles Are SABMiller PLC, Blinkx plc & British American Tobacco plc Worth Your Money Right Now?
product/material produced