What is the best way to: How to perfectly cut the strap of a dress?

Options:
A). A good way to cut would be to carefully cut the strap using a sharp scissor right at the boundary, and the sowing/cutting away any rough patch.
B). The best way to cut off the strap would be 3 inches above where the strap starts, so that in the future if required the strap can be sowed back into the dress without any problems.
Answer:
A).