Taxpayer is filing 2020 MFJ return and is taking standard deduction (his 2020 AGI is $36,000). He had $22,000 cash contribution. He will take $300 on Line 10b Form 1040, Line 11 Schedule A should only be $21,600 (60% of $36,000) and carryover $100 to future years. Is this correct?

Option #1: How to input so that the program will automatically take $300 to Line 10b Form 1040 and $21,600 to Line 11 Schedule A and carryover $100 to future years?

Option#2: Are you allowed to just take $300 and carryover the rest $21,700 to future years($22,000 minus $300)? How to input so that the program will automatically just take $300 to Line 10b Form 1040 and carryover the rest $21,700 to the future?

Thanks for your time and comment!