SPOUSES WITH AN LLC

I file and extension for 2021 taxes - it is the first year we are filing for the LLC - we do not owe taxes that I can tell at this time. My question is can we file married filing separately, as long as we split the expenses 51/49 respectively for the business income and expenses? I just want to make sure I don't screw this up. It is also the year that I claim my daughter from my previous marriage. Your guidance is appreciated.