Utilize the input text as a context reference, choose the right relationship between CUDA and NVIDIA from the options. Options: 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.

So NVIDIA had started that work in terms of working with ARM to bring CUDA to their instruction set.

Answer: developer