Bonnie and Jake (age 35 and 36, respectively) are married with no dependents and live in Montana (not a community property state). Because Jake has large medical expenses, they seek your advice about filing separately to save taxes. Their income and expenses for 2019 as follows: Bonnie's salary $42,500, Jake's salary $26,000, Interest income (joint) $1,500, Rental loss from activity managed rental property (23,000), Jake's reimbursed medical expenses $8,500, All other itemized deductions: Bonnie $19,000, Jake $6,400. Determine whether Bonnie and Jake should file jointly or separately in 2019.