EXERCISE 2. A motor-vehicle sales company sells motorcycles, passenger cars, vans, and buses. Model, sales-taxrate and sales-volume are attributes necessary for all kinds of vehicles. Vehicles are categorized into commercial and non-commercial vehicles. Buses and vans belong to the first category and motorcycles and cars belong to the second. For commercial vehicles we want to record the maximum number of passengers allowed and the commercial vehicle tax rate. Some kinds of non-commercial vehicles attract luxury vehicle tax rate. Cars alone can be of several types, such as sports car, sedan, wagon, etc. 1. Design a specialization-generalization hierarchy for this requirement. [15] 2. Justify your placement of attributes at each level of the hierarchy. Explain why they should not be placed at a higher or lower level. Write a small paragraph explaining everything no need to go into great detail.