Legal Question in Business Law in California

For a bill that big, the FTB is not just going to roll over because you start up a new business. You can't strip the assets out of the existing suspended corporation to start a new one, without the liability for the tax debt following the assets. Without knowing the whole picture, which is impossible to do in an internet Q&A, I can't even begin to guess at what strategy might be best to minimize the cost of saving the business, but just closing up shop and reopening won't do it.