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.
Take context from the input text and decide on the accurate relationship between 'HealthSouth' and 'Birmingham' from the options provided.
Options: owner of, headquarters location, position held, industry