Information:  - The New York City Subway is a rapid transit system owned by the City of New York and leased to the New York City Transit Authority, a subsidiary agency of the state-run Metropolitan Transportation Authority (MTA). Opened in 1904, the New York City Subway is one of the world's oldest public transit systems, one of the world's most used metro systems, and the metro system with the most stations. It offers service 24 hours per day and every day of the year.  - Queens is the easternmost and largest in area of the five boroughs of New York City. It is geographically adjacent to the borough of Brooklyn at the southwestern end of Long Island, and to Nassau County further east on Long Island; in addition, Queens shares water borders with the boroughs of Manhattan and the Bronx. Coterminous with Queens County since 1899, the borough of Queens is the second-largest in population (after Brooklyn), with a census-estimated 2,339,150 residents in 2015, approximately 48% of them foreign-born. Queens County also is the second-most populous county in the U.S. state of New York, behind the neighboring borough of Brooklyn, which is coterminous with Kings County. Queens is the fourth-most densely populated county among New York City's boroughs, as well as in the United States. If each of New York City's boroughs were an independent city, Queens also would be the nation's fourth most populous city, after Los Angeles, Chicago, and Brooklyn. Queens is the most ethnically diverse urban area in the world.  - Manhattan is the most densely populated borough of New York City, its economic and administrative center, and the city's historical birthplace. The borough is coextensive with New York County, founded on November 1, 1683, as one of the original counties of the U.S. state of New York. The borough consists mostly of Manhattan Island, bounded by the East, Hudson, and Harlem rivers, and also includes several small adjacent islands and Marble Hill, a small neighborhood on the U.S. mainland.  - The New York City Transit Authority (also known as NYCTA, The TA or simply Transit, and branded as MTA New York City Transit) is a public authority in the U.S. state of New York that operates public transportation in New York City. Part of the Metropolitan Transportation Authority, the busiest and largest transit system in North America, the NYCTA has a daily ridership of 7 million trips (over 2 billion annually).  - Rapid transit, also known as heavy rail, metro, subway, tube, or underground, is a type of high-capacity public transport generally found in urban areas. Unlike buses or trams, rapid transit systems are electric railways that operate on an exclusive right-of-way, which cannot be accessed by pedestrians or other vehicles of any sort, and which is often grade separated in tunnels or on elevated railways.  - Beach 44th Street , sometimes referred as Beach 44th Street -- Frank Avenue , is a station on the IND Rockaway Line of the New York City Subway . It is served by the A train at all times .  - The IND Rockaway Line is a rapid transit line of the IND Division of the New York City Subway, operating in Queens. It branches from the IND Fulton Street Line at Rockaway Boulevard, extending over the Jamaica Bay, into the Rockaways. The train serves the line on the Far RockawayMott Avenue branch and north of Hammels Wye. The Rockaway Park Shuttle runs between Broad Channel and Rockaway ParkBeach 116th Street. Five rush hour A trains provide service between Rockaway Park and Manhattan in the peak direction.  - The Rockaway Park Shuttle is a shuttle service of the New York City Subway operating in Queens. It connects with the train at Broad Channel station and is the latest iteration of the Rockaway Shuttle services that have been running in the Rockaway peninsula since 1956. This shuttle train provides service to the western part of the peninsula, with a terminus at Rockaway ParkBeach 116th Street. The fully aboveground route operates on trackage that was originally part of the Long Island Rail Road's Far Rockaway Branch until the mid-1950s. Like the other two shuttles, 42nd Street in Manhattan and Franklin Avenue in Brooklyn, its route bullet is colored on route signs, station signs, rolling stock, and the official subway map. The internal designator for this service is H, though the MTA does not show this on any maps, train rollsigns, or schedules.  - The IND Fulton Street Line is a rapid transit line of the IND Division of the New York City Subway, running from the Cranberry Street Tunnel under the East River through all of central Brooklyn to a terminus in Ozone Park, Queens. The IND Rockaway Line branches from it just east of Rockaway Boulevard. The A train runs express during daytime hours and local at night on the underground portion of the line; it runs local on the elevated portion of the line at all times. The C train runs local on the underground portion of the line at all times except late nights.  - Jamaica Bay is located on the southern side of Long Island, in the U.S. state of New York, near the island's western end. The bay connects with Lower New York Bay to the west through Rockaway Inlet and is the westernmost of the coastal lagoons on the south shore of Long Island. Politically, it is divided between the boroughs of Brooklyn and Queens in New York City, with a small part touching Nassau County.  - The Metropolitan Transportation Authority (MTA) is a public benefit corporation responsible for public transportation in the U.S. state of New York, serving 12 counties in Downstate New York, along with two counties in southwestern Connecticut under contract to the Connecticut Department of Transportation, carrying over 11 million passengers on an average weekday systemwide, and over 800,000 vehicles on its seven toll bridges and two tunnels per weekday. MTA is the largest public transit authority in the United States.    What is the relationship between 'beach 44th street ' and 'queens'?
A:
located in the administrative territorial entity