Utilize the input text as a context reference, choose the right relationship between Windows 10 and Microsoft 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.

Microsoft has said that during its first year, Windows 10 would be made available free to users of genuine eligible editions of Windows 7 SP1 or Windows 8.1 Update.

Answer: developer