Have i140 from Emp A, Should I File i140 with Emp B now, i have job offer with Emp C?

Hello, I have an i140 approved from Emp A ( i140 withdrawn from Emp A but not revoked by USCIS). I had in the past used this i140 to get extension with Emp B. Emp B filed for PERM and it is certified. Now i have an offer from Emp C. I am in dilemma whether to go still go ahead with Emp B i140 ( only 25 days to go before PERM expires with Emp B). The dilemma is due to 2 reasons

  1. I have to shell amount for i140 which in regular it is $3k and in premium $4.8k ( premium is stopped now)
  2. If Emp C processes H1 transfer soon ( they are working on documentation), would the in process i140 with Emp B have any impact for H1 transfer?

What if my i140 is denied with Emp B? Would i140 from Emp A still valid to be used for future extensions with Empl C?

Pending i140 will not affect H1B Transfer.