When getting an AR lower engraved in order to form 1 it into a short-barreled rifle, does the City/State have to match the Trust or the actual physical location of the receivers at the time of 'manufacture' into a SBR?

The Trust was created in Virginia.  I own a home there and it is my state of legal residence, although I'm not living there now.

The lowers are in Arizona with my brother and will remain there for the forseeable future.  He is getting the engraving done and sending in the Form 1s on behalf of the Trust.

Should the engraving read:
_____ Revocable Trust
MyBrother'sCity, AZ

- or -

_____ Revocable Trust
MyCity, VA

Or does it even matter which city/state is engraved on the lowers?  Thank you.

27 CFR 479.102

(iii) Your name (or recognized abbreviation) and also, when applicable, the name of the foreign manufacturer or maker;

(iv) In the case of a domestically made firearm, the city and State (or recognized abbreviation thereof) where you as the manufacturer maintain your place of business, or where you, as the maker, made the firearm; and