In 2024, I was a Resident Alien (RA) with J1 and H1B visas in my fifth year. My wife was a Non-Resident Alien (NRA) in her first year on a J1 visa, eligible for the US-China tax treaty's 36-month exemption (Article 19). When filing our 2024 taxes, should we: (1) File jointly, which might require treating my NRA wife as an RA. Does she lose 36 months tax treaty benefit filing jointly, or (2) File separately, allowing her to claim the treaty exemption as an NRA while I file as an RA?