"Also, to imagine only a $1 difference gives a taxpayer all or nothing of the $10,200 per individual exclusion is not the original intention of Congress."

Yes, that always happens. Imagine the taxpayer all these years with ACA filing at 401% of the poverty line. Imagine the people who made $10,201 of unemployment. Imagine those with an income $1 over the limit for deductible IRA contributions. Can you really imagine the tax tables should be "plus or minus some reasonable margin you get to choose?"

"Lastly, the $150K fixed threshold applies to both a single filer as well as a married filer does not appear the original intent of Congress."

Okay, what about the $300 cash charitable deduction, then?

Yes, they wrote all of this. Then, if they need to, they can do technical corrections. That doesn't make Lacerte wrong.