(S (S (BASENP (DT The) (NN deal)) (VP (VBZ is) (VP (VBN set) (S (VP (TO to) (VP (VP (VB cost) (NP (BASENP (NNP IAG)) (PRN (COMMA ,) (SBAR (WHNP (WP who)) (S (VP (ADVP (RB also)) (VP (VBP own) (BASENP (NNP Iberia)))))) (COMMA ,)))) (BASENP (QP (SHARP #) (NN 172.5) (NN million))))))))) (PERIOD .))