Utilize the input text as a context reference, choose the right relationship between HealthSouth and Birmingham from the options. Options: product/material produced, manufacturer, distributed by, industry, position held, original broadcaster, owned by, founded by, distribution format, headquarters location, stock exchange, currency, parent organization, chief executive officer, director/manager, owner of, operator, member of, employer, chairperson, platform, subsidiary, legal form, publisher, developer, brand, business division, location of formation, creator.

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.

Answer: headquarters_location