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

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