Take context from the input text and decide on the accurate relationship between 'Whitbread' and 'Costa Coffee' from the options provided.
Options: brand, distributed by, subsidiary, location of formation

Clothing retailer Next (NXT.L), Costa Coffee owner Whitbread (WTB.L) and pub chain Wetherspoon's (JDW.L) have all warned about the higher costs stemming from the government's wage policy.
subsidiary