Mr. and Mrs. Thor (both are tax resident in Malaysia) have been married for six years. Both of them work in public sector and are under pension scheme (hence, no contribution to Employees Provident Fund). Their total income for the year of assessment 2019 are RM74,300 and RM56,100, respectively. They have no children and they do not sign up to any insurance, deferred annuity or private retirement scheme. During 2019, both of them purchased new smartphones that cost more than RM3,000. Mr. Thor wants to be a responsible husband and is thinking to ask Mrs. Thor to elect for joint assessment, so that he will bear the tax payment for their household. Required: Advise Mr. and Mrs. Thor whether they should opt for joint or separate assessment. Provide your justifications. No calculation of chargeable income and tax payable is required