Investors & landlords

Hi, I am looking for an answer to jerryrw's question.  We have a unique situation.  We are still technically married but separated long enough to qualify as unmarried according to IRS rules, we lived apart and I pay maintenance.  My ex-spouse can file as head of household and I can file as single or possibly HOH (nevermind that last part).  I ran the taxes many ways.  We have capital gains from a joint account that are significant, since I make more I pay 15% on the capital gains, my ex-spouse makes less and qualifies for 0% tax on capital gains.  We would like to put all of the capital gains in her return, we live in Illinois, not a community property law state.  Is this permissible, to all the capital gains from a joint account to the person that has a lower tax rate?