Given the input sentence, please extract the subject and object containing a certain relation in the sentence according to the following relation types, in the format of "relation1: word1, word2; relation2: word3, word4". Relations include: 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: HealthSouth, Birmingham