Premise: Bentley Motors Limited ( [ ˈbɛntli ] ) is a British manufacturer and marketer of luxury cars and SUVs -- and a subsidiary of Volkswagen AG since 1998 . General Motors Company , commonly known as GM , is an American multinational corporation headquartered in Detroit , Michigan , that designs , manufactures , markets , and distributes vehicles and vehicle parts , and sells financial services .
Hypothesis: Bentley manufactures cars.
Label: ENTAILMENT