Jason and Mary Wells, friends of yours, were married on December 30, 2014. They know you are studying taxes and have come to you with a question concerning their filing status. Jason and Mary would each like to file single for tax year 2014. Jason has prepared their taxes both as single and married filing jointly, and he has realized that the couple will get a larger combined refund if they each file single. Jason argues “that it’s not as if we were married for very long in 2014.” What would you say to Jason and Mary?