Updated

This is a rush transcript from "The Five," January 22, 2013. This copy may not be in its final form and may be updated.

GREG GUTFELD, CO-HOST: So golf star Phil Mickelson now regrets saying that he'd leave California over high taxes. The state just boosted rates and for every buck Phil makes, 63 cents go to the government, which oddly pays for Obama's golf.

Mickelson has since apologized to anyone he may have upset or insulted. But who did he upset or insult? It's not like he said, "Hey, I am leaving California because there are too many gay Samoans." Everyone knows there aren't enough.

No, he didn't offend a race, an orientation or even a size, Dana.

No, Phil just invented the pre-emptive apology.

DANA PERINO, CO-HOST: Yes.

GUTFELD: Could there -- before there could be outrage, he already folded. And that's where we are in this sad, sad world -- a place where the successful live in fear of offending people who think their success is a sin. Like Len Burman, a Syracuse professor -- they have them there -- who blogs at Forbes, referring to his wealth, he tells Phil, "Do you have idea how lucky you are?"

Hey, professor, do you have any lucky -- have any idea how lucky you are? Look at your gig -- where there are no standards, no win-loss columns, no performance reviews, no grueling practices, no chance for injury, no criticism from a demanding audience, no young bucks pushing you out of the door.

No wonder you believe one's success comes at the cost of others, because success has never been asked of you. But that's a beauty of being a professor at Syracuse. You will never know how lucky you are or how good you are either.

PERINO: I love it. They don't have green jackets there, either.

GUTFELD: No, they don't. This is -- let's have a "call for," shall we? We love doing "call fors" here.

PERINO: They go very well.

GUTFELD: This is Mickelson's apology. He said, "Finances and taxes are a personal matter and I should not made my opinions on them public. I apologize for those I offend or insulted."

I don't want to finish this. It makes me sad.

Andrea, is the pre-emptive apology the new apology?

ANDREA TANTAROS, CO-HOST: Maybe. But I do think there maybe a simpler reason for this.

GUTFELD: Right.

TANTAROS: I have a feeling because he's on the tour and they don't like this political attention, they may be just pulled him in and said, clarify this -- and for a reason because he wants to keep making more money.

GUTFELD: Yes.

TANTAROS: I don't think he should have done it, though. He was right the first time.

GUTFELD: Yes.

ERIC BOLLING, CO-HOST: I would doubt that the tour suggested that he'd pull it back. I think the advertisers, the people who are paying the other $55 million of $60 million he makes a year probably said, hey, you know, don't alienate half of the people who are buying our products or accounting services.

TANTAROS: But that's one of the reasons why the tour would tell him, too. They have corporate sponsors that say, whoo, whoo, we don't like the headlines and controversy over politics.

GUTFELD: He is saying the truth, Dana. Tiger Woods even agree with him. People are leaving California for tax reasons. Tiger Woods left.

PERINO: Right. And then all -- when they all leave and they still have problems and they have to raise taxes on the remaining people there, they'll say, gosh, where did everybody go?

GUTFELD: Yes.

PERINO: And I've already saw that Governor Perry in Texas, he extended an invitation -- come live here, which he did with businesses to get them to go there.

I really don't like the pre-apology apology sorry nation status.

Also, when he says taxes are a personal matter, it's actually not. We all know how much he makes. And also, the IRS knows exactly how much he makes.

It's not personal.

GUTFELD: Yes.

Bob, you must love pre-emptive apologies, because you do them.

BOB BECKEL, CO-HOST: Well -- I do. You are right.

But I think there are certain categories of wealthy people. Who get paid an awful lot of money for doing an awfully little bit. Hedge funds operators are among that group. And if I were a hedge fund operator taking $1 billion a year in Connecticut because I was sort of basically ripping off the market, I would probably apologize for that.

If I were Phil Mickelson, I think most people think they get paid an awful lot of money just playing in the golf course.

BOLLING: Ripping off?

BECKEL: Yes, it's fun to rip off.

BOLLING: Hedge funds ripping off. I mean, do you have basis for that?

BECKEL: I think I have inside information.

GUTFELD: What about -- no, let's stick to golfers. You're saying that a guy swinging in a club -- the market bears what he gets paid.

BOLLING: California wants to charge 13.3 percent state income tax on everyone's earnings. Knock yourself out, California.

PERINO: Right.

BOLLING: They're going to take Governor Perry off. And Governor Scott up in Florida where they have zero state income tax and move.

This is -- Sarkozy is leaving France because of high taxes. Gerard Depardieu wants to leave France because of high taxes.

Eventually, we are going to get it. High taxes drives people away from high-tax states and countries.

BECKEL: Are you going to Texas? I lived in Texas. Want to live in Texas?

BOLLING: Yes.

TANTAROS: What's so ironic is it ultimately hurts the welfare state in the end.

GUTFELD: Right.

TANTAROS: It hurts the programs. You need the individual. It's not -- collectivism doesn't work without the small business.

GUTFELD: Yes. It's through collection, yes.

PERINO: The other thing is that left does is they are very good at getting you to shut up. They don't want conservatives to talk.

GUTFELD: Well, that was the preemptive apology.

BECKEL: The left doesn't want conservatives to talk?

PERINO: That's right.

BECKEL: You talk more than anybody I know.

PERINO: And I want the word count of this show.

BECKEL: Let's get do get the word count. That's a good idea. Four against one.

TANTAROS: By the way, Greg, I just apologize for what I say in the rest of the show before I say it.

GUTFELD: OK. All right. That's good to know. We should do a preemptive apology on "The Five."

PERINO: Pre-apology accepted.

GUTFELD: We should all apologize in the "A" block for what we're going to say.

PERINO: What do I apologize for?

GUTFELD: Bird -- where do we start? God, the things you say in break. Those pictures of your dog.

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