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 2015 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.......................................................................9,000

Jake.........................................................................3,400

* None subject to limitations

Determine whether Bonnie and Jake should file jointly or separately for 2015.