No, we really do have an prenup that pretty much keep all our finances separate. It's just that is applies to our peroneal internal accounting and property division in case of divorce, not necessarily taxes. You can't write a personal contract that overwrites tax law. I only mentioned it in case there was some way to use it as an option. Probably shouldn't have mentioned it not to detract.
But regardless, none of that addresses my actual two questions, especially the main one about the begin/end inventory handling.
