Bonnie and Jake (ages 35 and 36, respectively) are married with no dependents and live in Montana (not a community property state). Because Jake has large medical expenses, they seek your advice about filing separately to save taxes. Their income and expenses for 2019 are as follows:

Bonnie’s salary.............................................................................$ 42,500
Jake’s salary.....................................................................................26,000
Interest income (joint)......................................................................1,500
Rental loss from actively managed rental property.................(23,000)
Jake’s unreimbursed medical expenses..........................................8,500
All other itemized deductions:*
Bonnie...............................................................................................19,000
Jake......................................................................................................6,400
* None subject to limitations

Determine whether Bonnie and Jake should file jointly or separately for 2019.