Take context from the input text and decide on the accurate relationship between 'Art Van' and 'furniture' from the options provided.
Options: industry, founded by, parent organization, distributed by

Margins benefited from a one-time $16 million rebate of previously paid tariffs and favorable commodity costs mostly offset by higher bad debt expense due to the Art Van furniture bankruptcy and the provision for potential credit losses in the COVID-19 environment in SG&A.
industry