High-end luxury vehicles including the Bentley Mulsanne (just 13 miles per gallon combined), the Rolls Royce Phantom (14 mpg), the Mercedes-Benz Maybach S600 (15 mpg) and BMW 760Li (15 mpg) aren't helping.
Take context from the input text and decide on the accurate relationship between 'Rolls Royce Phantom' and 'BMW' from the options provided.
Options: manufacturer, industry, parent organization, chief executive officer