Bonnie and Jake (ages 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 are as follows:

Bonnie's salary	$42,500
Jake's salary	26,000
Interest income (joint)	1,500
Rental loss from actively managed rental property	(23,000)
Jake's unreimbursed medical expenses	8,500
All other itemized deductions:*
Bonnie	19,000
Jake	6,400
*None subject to limitations

Determine whether Bonnie and Jake should file jointly or separately for 2019.

	Bonnie		Jake		Joint
AGI	$		$		$
Total itemized deductions	$		$		$
Taxable income	$		$		$
Tax	$		$		$