Gift is related to Christmas. Christmas is related to Late. 
Subsidy is the opposite of Tax. Tax is related to Charge. Charge is a synonym of File. File is related to Surface. 
Gift <--RelatedTo--> Christmas <--RelatedTo--> Late 
Subsidy <--Antonym--> Tax <--RelatedTo--> Charge <--Synonym--> File <--RelatedTo--> Surface 