Bart and Susan Forrest, both age 47, are married and have no dependents. They have asked you to advise them whether they should file jointly or separately in 2014. They present you with the following information:

	Bart	Susan	Joint
Salary	$38,000
Business net income		$110,000
Interest income	$400	1,200	$2,200
Deductions for AGI	2,400	14,000
Medical expenses	10,427	3,358
State income tax	800	1,800
Real estate tax			3,800
Mortgage interest			4,200
Unreimbursed employee expenses	1,200

If they file separately, Bart and Susan will split the real estate tax and mortgage interest deductions equally. Write Bart and Susan a letter in which you make and explaina recommendation on filing status for 2014. Bart an Susan reside at 2003 Highland Drive, Durham, NC 27707.