Which of the following married couples may NOT file their federal income tax return using the married filing jointly (MFJ) status?

A) Mark and Beth are both self-employed and have different fiscal years to accommodate their businesses. B) Terry and Edie moved into separate homes in November of this year but have not yet started legal proceedings to end their marriage. C) Sara has income for the tax year but Jack does not. D) Paul and Josie were married this year on New Years Eve.