In a separate report earlier this week, ICER said its analyses found that two new cholesterol drugs, Repatha from Amgen Inc and Praluent from partners Sanofi SA and Regeneron Pharmaceuticals Inc, should be sold at a 67 percent discount from list prices.
Take context from the input text and decide on the accurate relationship between 'Sanofi' and 'Regeneron Pharmaceuticals' from the options provided.
Options: owner of, founded by, legal form, director/manager