Find the article, "The Tax Play That Save Some Coupes Big Bucks, $"$ in the Wall Street Journal $($dated March $3,2023).$ Based on this article, summarize two reason why someone might proactively choose to file using the status Married filing separtely $($mfs$)$ rather than married filing jointly $($mfj$).$ Supplement with other research materials as appropiate. Is it ethical for a taxpayer to proactively choose to file as MF vs MFJ$,$ even if they are married $($with no plans to seperate$/$divorce$)?$