Find the article, "The Tax Play That Saves Some Couples Big Bucks," in the Wall Street Journal $($dated March $3,2023).$ Based on this article, summarize two reasons why someone might proactively choose to file using the status Married Filing Separately $($MFS$)$ rather than Married Filing Jointly $($MFJ$).$ Supplement with other research materials as appropriate. Is it ethical for a taxpayer to proactively choose to file as MFS vs$.$ MFJ$,$ even if they are married $($with no plans to separate$/$divorce$)?$