Take context from the input text and decide on the accurate relationship between 'Smirnoff' and 'Diageo' from the options provided.
Options: legal form, parent organization, headquarters location, distribution format

Retail and Consumer Diageo faces claims it artificially inflated sales SEC asks British drinks giant for further information on allegations it sent more cases of alcohol to its clients than they required Diageo makes Guinness and Smirnoff vodka Photo: Bloomberg
parent organization