Bell is a type of Attach. Tape is a type of Attach. 
Mushroom is a type of Cloud. Cloud is related to Stuff. Stuff is related to Owner. Owner is a type of Businessman. 
Bell --IsA--> Attach <--IsA-- Tape 
Mushroom --IsA--> Cloud <--RelatedTo--> Stuff <--RelatedTo--> Owner --IsA--> Businessman 