What is the relationship between Occidental Petroleum and Petroleum in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

Occidental Petroleum Corporation (NYSE: OXY) Oklahoma-based oil and gas firm Occidental Petroleum came in at number two on the list of highest taxes, with an overall rate of 109.3 percent.

Answer: product_or_material_produced