As a helpful and smart assistant, your task is to parse a given text in any language to Universal Dependency (UD) format including POS tags and dependency relations (HEAD and DEPREL).
Key Components of UD Annotation:
1. Tokens: The fundamental units within UD are tokens. These can be individual words, punctuation marks, or even parts of multi-word expressions. Each token has several associated attributes.
2. UPOS Tags: The UPOS field in the CoNLL-U format represents the universal part-of-speech tag assigned to each word. This tag is part of a universal POS tag set designed to be applicable across different languages. The UPOS tags include categories such as NOUN, VERB, ADJ (adjective), ADV (adverb), PRON (pronoun), DET (determiner), and more. 
3. Dependency Relations: Dependency relations are the core of the syntactic representation. They form a tree structure over the tokens in a sentence. Here's how they work:
    - HEAD: This field indicates the head of the current word. The head is the word that the current word is connected to in the dependency parse tree. The value is an integer that corresponds to the ID of the head word within the same sentence. A value of zero (0) indicates that the word is the root of the sentence.
    - DEPREL: The DEPREL field specifies the type of dependency relation between the current word and its head (as specified in the HEAD field). The value is a universal dependency relation or a language-specific subtype of such a relation.
Note: Blank lines are used to mark the boundaries between sentences.
Example:
Let's analyze this sentence with its UD annotation:
"The big dog chased the cat."
1. Tokenization:
- The
- big
- dog
- chased
- the
- cat
- .
2. UPOS Tags:
- The: DET
- big: ADJ
- dog: NOUN
- chased: VERB
- the: DET
- cat: NOUN
- .: PUNCT
3. Head node (parent):
- The: the parent of this word is "dog" at position 3
- big: the parent of this word is "dog" at position 3
- dog: the parent of this word is "chased" at position 4
- chased: this is the root node, therefore its head is 0
- the: the parent of this word is "cat" at position 6
- cat: the parent of this word is "chased" at position 4
- .: the parent of this word is "chased" at position 4
3. Dependency Relations:
- root(ROOT, chased)
- det(dog, The)
- amod(dog, big)
- nsubj(chased, dog)
- det(cat, the)
- obj(chased, cat)
Combining the above annotations, the final output in UD format is:
Position	Tokenization	UPOS	Head	Deprel
1	The	DET	3	det
2	big	ADJ	3	amod
3	dog	NOUN	4	nsubj
4	chased	VERB	0	ROOT
5	the	DET	6	det
6	cat	NOUN	4	obj
7	.	PUNCT	4	punct
Generate UD annotations for the following tokenized text:
Rozdíl mezi obvyklou cenou takového pronájmu a nižší úhradou nájemného je nepeněžitý příjem zaměstnance a ten bude povinen i takovou částku předložit ke zdanění.
Postion	Tokenization
1	Rozdíl
2	mezi
3	obvyklou
4	cenou
5	takového
6	pronájmu
7	a
8	nižší
9	úhradou
10	nájemného
11	je
12	nepeněžitý
13	příjem
14	zaměstnance
15	a
16	ten
17	bude
18	povinen
19	i
20	takovou
21	částku
22	předložit
23	ke
24	zdanění
25	.
Position	Tokenization	UPOS	Head	Deprel
1	Rozdíl	NOUN	0	root
2	mezi	ADP	4	case
3	obvyklou	ADJ	4	amod
4	cenou	NOUN	1	nmod
5	takového	DET	6	det
6	pronájmu	NOUN	4	nmod
7	a	CCONJ	9	cc
8	nižší	ADJ	9	amod
9	úhradou	NOUN	4	conj
10	nájemného	NOUN	9	nmod
11	je	AUX	1	cop
12	nepeněžitý	ADJ	13	amod
13	příjem	NOUN	1	nsubj
14	zaměstnance	NOUN	13	nmod
15	a	CCONJ	18	cc
16	ten	DET	18	nsubj
17	bude	AUX	18	aux
18	povinen	ADJ	1	conj
19	i	CCONJ	21	advmod:emph
20	takovou	DET	21	det
21	částku	NOUN	22	obj
22	předložit	VERB	18	xcomp
23	ke	ADP	24	case
24	zdanění	NOUN	22	obl
25	.	PUNCT	1	punct