The parent account has 'control' over the child. I gave directions for the company as the 'parent' but I can see logical reasons to make the personal the parent: Then if ever in a work situation/location you can login to
user@company.com without seeing
user@personal.com.
It seems you want them definitely separate (2 licences) instead of aliases or sharing.
But you can technically do more than just A. If you have 2 accounts B-E works as well if you don't mind resources for multiple sessions/browsers. (B is a cool trick)