Here's mine:

Spouse 1 income: About $100K

Spouse 2 income: About $70K on a W-2, and $18K unemployment.

Joint return already filed.

Can amend to separate by April 15.

On separate return, Spouse 2 qualifies to exclude unemployment.

Complication: This is a community-property state. They would still qualify, but splitting is a nuisance. And is unemployment considered community income?