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 2015 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	9,000
Jake	3,400
*None subject to limitations

Determine whether Bonnie and Jake should file jointly or separately for 2015. If required, round to the nearest whole number.

	Bonnie	Jake	Joint
AGI	$		$		$
Total itemized deductions	$		$		$
Personal exemptions	4,000		4,000		8,000
Taxable income	$		$		$

Should Bonnie and Jake file jointly or separately for 2015?