Seat is related to Comfortable. Comfortable is related to Home. 
Dining is related to Plate. you are likely to find Plate in/at/on Sink. you are likely to find Tap in/at/on Sink. Tap is a type of Tool. 
Seat <--RelatedTo--> Comfortable <--RelatedTo--> Home 
Dining <--RelatedTo--> Plate --AtLocation--> Sink <--AtLocation-- Tap --IsA--> Tool 