Cost is related to Item. Item is a synonym of Couple. 
Beginning is a synonym of Element. Element is related to Sand. Sand is a different concept from Mud. Mud is a type of Dirt. 
Cost <--RelatedTo--> Item <--Synonym--> Couple 
Beginning <--Synonym--> Element <--RelatedTo--> Sand <--DistinctFrom--> Mud --IsA--> Dirt 