Deactive User - No Users to Assign Opportunities

Hello All,

I am trying to deactive a user, but come up against a message that says no users to assign opportunities to.
Part of the problem is the user does not have any opportunities to reassign. We are not currently using Opportunities. I tried creating a test one for myself to see if that would create me as an option on the reassign opportunities list. We still do not have anyone show up on the opportunities list.

Any help would be appreciated,
Michael