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

($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