She is not understanding why she can't file with single status and completely exclude his income for the pro-ration. Since she was married, her only option is to either file MFJ or MFS correct for MA?  I think her prior CPA chose the wrong filing status for her as single. 

If she files MFS she owes more tax than if she files MFJ... especially if all of the income needs to be included in the NR pro-ration.

Thanks for your advice!  I truly appreciate it!