MY UNDERSTANDING IS THE $10,200 EXCLUSION IF FOR MFJ AND AGI IS LESS THAN $150,000 AND SINGLE IS AGI IS LESS THAN $75000.  CAN YOU FILE MARRIED FILING SEPERATE AND USE THE $75000 AGI FOR THE TAXPAYER.  I HAVE A SITUATION OF A MARRIED COUPLE SHE MADE $98,000 AND HE MADE $58000 INCLUDING UNEMPLOYMENT.  CAN I FILE SEPERATE AND GIVE HIM THE UNEMPLOYMENT EXCLUSION.