In the context of the input sentence, determine the relationship between 'HealthSouth' and 'Birmingham'.
Options: owner of, headquarters location, position held, industry

BIRMINGHAM, Alabama (Reuters) - A Birmingham judge refused on Thursday to send a former HealthSouth Corp. ( HLS.N ) chief financial officer to jail for his part in a massive accounting scandal, even after a U.S. Court of Appeals ordered a resentencing.
headquarters location