Could the Citigroup Building at One Court Square become the top spot for Amazon as a Long Island City HQ2?

Surely, the nearly 1 million square feet now available — as first reported by The Post’s Steve Cuozzo — will go a long way to housing the tech giant’s expected 25,000 employees.

Another 25,000 may be headed to JBG Smith’s Crystal City in Arlington, Va., just a powerboat ride down the Potomac River from Chief Executive Jeff Bezos’ local digs.

But at the new NYC average of 200 square feet per person, the Citi tower in LIC would hold only 5,000 Amazonians. Squeeze ’em into a high-density layout of 120 square feet and the head count goes to 8,333, give or take part of a person.

The financial institution is downsizing in the tower, now owned by Savanna. Its top-of-tower signage would also appeal to the tech giant, which has held our rapt attention for the last year as it conducted a search to wring the most incentives out of every jurisdiction.

While first revealing the prospective Long Island City location on Halloween, The Post editorial board wrote, “Luring the mega-company to New York would be a coup for the gov — but at too high a price for the state.”

The state and city are expected to pony up many millions of dollars for tax breaks and infrastructure, such as the $180 million suspiciously announced last week to beef up sewers and such in Long Island City.

There are other possibilities for where Amazon can live, work and thrive.

Chris Yu has started building a 67-story tower at 22-15 44th Drive set to rise to 964 feet and become the tallest in Queens.

Its 802 units are being marketed for more than $1 billion. Amazon could just buy the whole thing and rent to its employees when the structure is completed in two years. “It’s already on the third floor,” said Eric Benaim of Modern Spaces, the sales agent for the tower.

Ironically, the developer bought the site from Citigroup, which had planned another office building.

Nearby, Brause Realty will have the entire 711,236- square-foot 27-01 Queens Plaza North available in 2023 for another 5,600 employees.

Tishman Speyer has 300,000 square feet left to rent at the new One Jackson, aka The JACX, where WeWork has gobbled up 250,000 square feet that could also be rented by Amazon, taking care of 4,600 more bodies.

Other city-owned land in LIC could also be developed as needed.

Those options will tie into “Amazon Alley” and its numerous locations along West 34th Street via NYC ferry service to Long Island City and crosstown bus service. LIC also has numerous subway lines, including the packed No. 7 that terminates at Hudson Yards.

Here, the entire 2-million-square-foot 3 Hudson Blvd. at West 34th Street will be tweaked and underway again in January by Joseph Moinian and Boston Properties.

Amazon Alley also includes 7 W. 34th St. on the northwest corner of Fifth Avenue, which it purchased from Vornado for a distribution hub, Prime Now, and Amazon Books.

The company leases 119,545 square feet from WeWork at 2 Herald Square, where there are also retail spaces available for a store.

Amazon would also be the perfect tenant for the 730,000 square feet at the top of the Farley Building, between Eighth and Ninth avenues, where Vornado just upped its ownership stake, leaving Related Cos. with 5 percent. This space can handle 6,000 employees who can jump on the Acela in the basement to get to DC.

Across Ninth Avenue, Amazon already leases 360,000 square feet on two floors of 5 Manhattan West for which it will receive $20 million in performance tax breaks from the state. The building also hosts the Amazon-owned Whole Foods store.

Property owner David Brause, who is also on the board of the Long Island City Partnership, said, “We’re very excited about the prospect of Amazon coming to Long Island City. Unlike some of the smaller cities on its short list, New York City could easily stomach another 25,000 people.”