I fully understand your motivation in this instance but you are not supposed to change the allocation, in any particular tax year, merely because it creates a tax advantage (note the language below).
The spouses must share the items of income, gain, loss, deduction, and credit in accordance with each spouse's interest in the business.
See https://www.irs.gov/businesses/small-businesses-self-employed/election-for-married-couples-unincorpo...
