Mr. and Mrs. Jones have been married for 5 years. Each has a child from a previous marriage. Mr. Jones lives in Orlando with his dependent son for the entire year, and Mrs. Jones lives in Tampa with her dependent daughter for the entire year. Each spouse is willing to file a separate tax return, and each spouse pays for more than half the cost of maintaining his or her household during the year. Also, neither spouse was a member of the other's household during the last 6 months of the year. Which filing status would be most advantageous for Mr. and Mrs. Jones?