Question: Which owner has paid for the most treatments on his or her dogs? List the owner id and last name.
SQL: SELECT T1.owner_id ,  T1.last_name FROM Owners AS T1 JOIN Dogs AS T2 ON T1.owner_id  =  T2.owner_id JOIN Treatments AS T3 ON T2.dog_id  =  T3.dog_id GROUP BY T1.owner_id ORDER BY count(*) DESC LIMIT 1