@vcmichele 

You "are" factoring in the $ 150,000 issue too?

AND backing off the appropriate above the line deductions to get to that $ 150,000?  

AND you must know the answer to whether that $ 150,000 issue is a cliff, or are things prorated if the appropriate AGI is above $ 150,000?  Please share.

AND you are taking into account whether both T & S have unemployment.

AND...