Inc. doesn't have to spend too much time figuring out where to build its second headquarters; the New York Times has figured it out for the company.

Citing lifestyle and affordability, along with Denver's supply of tech talent from nearby universities, "Amazon would be smart" to build its HQ2 in Denver, the Times opined on Saturday.

The newspaper narrowed down its search using criteria mandated by Amazon when the retailing behemoth (Nasdaq: AMZN) last week said it was looking for a new city to build a $5 billion headquarters that would employ 50,000 people.

Why Denver? According to the Times, "The region has the benefits of places like San Francisco and Seattle — outdoor recreation, microbreweries, diversity and a culture of inclusion (specifically cited by Amazon) — but the cost of living is still low enough to make it affordable, and lots of big-city refugees have been moving there for this reason. Amazon would be smart to follow them."

Read more at the Denver Business Journal: