[saganus]

I think it would be more likely to do the transfer in a more phased way.

For example, if they start to need more low-wage positions you start hiring directly in Arizona, and when someone leaves the SF office you just don't hire someone there again, you re-open the position in your other location.

Do this for some time and at some point you are probably going to have only a few employees left which would be easier to fire.

So it's kind of like option B except not everyone at a time.