Utilize the input text as a context reference, choose the right relationship between 'SABMiller' and 'beer' from the options.
Options: business division, distribution format, operator, product/material produced

($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