Mr. and Mrs. Lucky have been married for 25 years. Last year, they won $200,000 at a

Question:

Mr. and Mrs. Lucky have been married for 25 years. Last year, they won $200,000 at a casino. They knew that this would put them in the highest tax bracket for the year. To avoid this, they went to Mexico on December 28 and obtained a divorce. They continued to live together and plan to file separate returns using the single filing status. They remarry in February. What is their correct filing status?