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:
Business Case: If we offered Dean 55k or 60k it would still constitute a over a $10,000 increase (approximately 25%) and taking into consideration he was rated as satisfactory at the specialist level.
Postion	Tokenization
1	Business
2	Case
3	:
4	If
5	we
6	offered
7	Dean
8	55
9	k
10	or
11	60
12	k
13	it
14	would
15	still
16	constitute
17	a
18	over
19	a
20	$
21	10,000
22	increase
23	(
24	approximately
25	25
26	%
27	)
28	and
29	taking
30	into
31	consideration
32	he
33	was
34	rated
35	as
36	satisfactory
37	at
38	the
39	specialist
40	level
41	.
Position	Tokenization	UPOS	Head	Deprel
1	Business	NOUN	2	compound
2	Case	NOUN	0	root
3	:	PUNCT	2	punct
4	If	SCONJ	6	mark
5	we	PRON	6	nsubj
6	offered	VERB	16	advcl
7	Dean	PROPN	6	iobj
8	55	NUM	9	compound
9	k	NUM	6	obj
10	or	CCONJ	12	cc
11	60	NUM	12	compound
12	k	NUM	9	conj
13	it	PRON	16	nsubj
14	would	AUX	16	aux
15	still	ADV	16	advmod
16	constitute	VERB	2	appos
17	a	DET	22	det
18	over	ADP	20	advmod
19	a	DET	20	det
20	$	SYM	22	compound
21	10,000	NUM	20	compound
22	increase	NOUN	16	obj
23	(	PUNCT	26	punct
24	approximately	ADV	26	advmod
25	25	NUM	26	nummod
26	%	SYM	22	appos
27	)	PUNCT	26	punct
28	and	CCONJ	29	cc
29	taking	VERB	16	conj
30	into	ADP	31	case
31	consideration	NOUN	29	obl
32	he	PRON	34	nsubj:pass
33	was	AUX	34	aux:pass
34	rated	VERB	29	ccomp
35	as	ADP	36	case
36	satisfactory	ADJ	34	obl
37	at	ADP	40	case
38	the	DET	40	det
39	specialist	ADJ	40	amod
40	level	NOUN	34	obl
41	.	PUNCT	2	punct