Migrating to Zoho but I have many old users, what should I do?

Migrating to Zoho but I have many old users, what should I do?

I'm looking to migrate to Zoho from Dynamics CRM 2011.  My concern is that right now I have 3 users so I wanted to get the $12 professional edition as it has all we need.  My issue is that I have about 5 employees that are no longer with our company, but have old records in Dynamics where they are the owner.  I want Zoho to still track my old opportunities and accounts that I import into it and to show them as the owner.  I don't want to have to buy 7 user licences though just to have them as an owner though, so is there any other options?  My thoughts (and please tell me if it's possible or not):

- Create 2 more users other than myself and make those other 2 be 2 of the former users and then import their opportunities so it shows they are the owner.  Then disable those 2 users, add the other 2 users and do that as well, then do the last user.  I'm not sure if this would work though since I don't know what happens when you disable a user.  Would it still show them as the owner even though they're a disabled user?

- Second option I'm guessing is make a custom field under potentials that's called something like "Dynamics Owner" and then just map them to that...  That's more of a pain though.

I know in Dynamics option 1 would work, as you can delete or disable users and it will still show them as the owner.  I assume I can't import if the user is disabled?  I tried doing that making owner the "full name" in Zoho as well as "username" both just assigned it to myself so it didn't work...