Which of the following statements regarding the married, filing jointly status is false?

a.Once a joint return has been filed and the due date has passed for a particular year, the spouses cannot switch to separate returns for the year.

b.Marital status is determined as of the last day of the tax year.

c.Filing a joint return carries the potential disadvantage of joint and several liabilities.

d.Filing a joint return avoids the marriage penalty.

e.If married persons filing separately, they can change later to a joint return.