Incorporate is a type of Include. Basket can be used for Include. Basket is related to Nest. Nest is related to Net. 
Hat is made of Cotton. Hat is a synonym of Lid. Lid is related to Cover. you are likely to find Cover in/at/on Room. 
Incorporate --IsA--> Include <--UsedFor-- Basket <--RelatedTo--> Nest <--RelatedTo--> Net 
Cotton <--MadeOf-- Hat <--Synonym--> Lid <--RelatedTo--> Cover --AtLocation--> Room 