103490
A " malt tax " is a tax upon the making or sale of Malted grain , which has been prepared using a process of steeping and drying to encourage germination and the conversion of its starch into sugars .
 Malted grain, germination
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: media, plant, vehicle, astronomical object, time, disease, animal, location, person, organization, mythical figure, food, biology, geographical phenomenon, instrument, event 
Text: {0} 
Answer:
 Malted grain, germination