Teacher:Given the following Catalan sentence, indicate the name entities (i.e., the real-world objects such as a person, location, organization, etc. that can be denoted with a proper name) such as 'New York Times'.  For each words of a named-entity, indicate their type 'LOC' or 'ORG' or 'PER', where 'LOC' indicates a location entity (such as 'New York City', 'ORG' indicates the token of an organization (such as 'Amazon'), 'PER' indicates the tokens of a person entity (such as 'Jeff Bezos'). Named entities with other types should be indicated with 'MISC'. To indicate boundaries of an entity, use IOB (Inside-Output-Begin) prefixes. The B- prefix before a tag indicates that the word is the beginning of a named entity. The I- prefix indicates that the word is inside a bigger chunk. For example, you can break 'New York' to 'New' and 'York.' and tag them as 'B-LOC' and 'I-LOC'. Any token that doesn't belong to a named entity must be tagged with 'O'. 
Teacher: Now, understand the problem? Solve this instance: El pressupost total de les obres era de 18.402.516 pessetes i , d' acord amb el projecte de l' Incasol , incloïa el tractament paisatgístic i no el cobriment del torrent .
Student:
El (O) pressupost (O) total (O) de (O) les (O) obres (O) era (O) de (O) 18.402.516 (O) pessetes (O) i (O) , (O) d' (O) acord (O) amb (O) el (O) projecte (O) de (O) l' (O) Incasol (B-ORG) , (O) incloïa (O) el (O) tractament (O) paisatgístic (O) i (O) no (O) el (O) cobriment (O) del (O) torrent (O) . (O)