Handle is related to Toilet. you are likely to find Water in/at/on Toilet. Water can Freeze. 
you are likely to find Lighting in/at/on Office. you are likely to find Record in/at/on Office. Record is the opposite of Tape. 
Handle <--RelatedTo--> Toilet <--AtLocation-- Water --CapableOf--> Freeze 
Lighting --AtLocation--> Office <--AtLocation-- Record <--Antonym--> Tape 