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:
39 - Percentage of tax cuts that will go to the top 1 per cent of American families when fully phased in.
Postion	Tokenization
1	39
2	-
3	Percentage
4	of
5	tax
6	cuts
7	that
8	will
9	go
10	to
11	the
12	top
13	1
14	per
15	cent
16	of
17	American
18	families
19	when
20	fully
21	phased
22	in
23	.
Position	Tokenization	UPOS	Head	Deprel
1	39	NUM	0	root
2	-	PUNCT	1	punct
3	Percentage	NOUN	1	appos
4	of	ADP	6	case
5	tax	NOUN	6	compound
6	cuts	NOUN	3	nmod
7	that	PRON	9	nsubj
8	will	AUX	9	aux
9	go	VERB	3	acl:relcl
10	to	ADP	15	case
11	the	DET	15	det
12	top	ADJ	15	amod
13	1	NUM	15	nummod
14	per	NOUN	15	compound
15	cent	NOUN	9	obl
16	of	ADP	18	case
17	American	ADJ	18	amod
18	families	NOUN	15	nmod
19	when	SCONJ	21	mark
20	fully	ADV	21	advmod
21	phased	VERB	9	advcl
22	in	ADP	21	compound:prt
23	.	PUNCT	1	punct