create a type-hierarchy (super-sub entity structure) for the entity, VEHICLE.

The Department of Motor Vehicles (DMV) for the State of Illinois is developing a new database to support Vehicle Registration. Some of the requirements that have been specified based on interviews with key staff and a review of DMV documents are as follows. Vehicle Registration The vehicle registration unit of the DMV tracks data on automobiles, buses, motorcycles, trucks, aircraft, and boats. Every vehicle has a DMV vehicle identification number, year, make, model, and manufacturers ID (the number stamped on the engine block). Most vehicles have license plates, with the exception of aircraft and boats. For taxis, commercial airplanes, municipal busses, and ferryboats, the DMV also issues and records an eight-character medallion number, the date of most recent inspection, and vehicle capacity (maximum number of passengers). Vehicles are registered annually; the DMV must record the most recent registration date, full name and mailing address of owner(s), and sales price of the vehicle. Annual registration fees are calculated from the sales price. Specific kinds of vehicles have special data requirements. The DMV must record the displacement, engine class (diesel, gas, sail) and keel length of boats. Manufacturers horsepower rating and date of last emissions check are recorded for all busses, trucks, autos, and motorcycles. The number of axles of busses and trucks must be maintained for calculation of the annual commercial highway tax. Finally, the DMV must store the name of the home airport and Federal Aviation Administration code of each airplane.