Form 8936 does not calculate income limit correctly

I purchased an EV in 2023. 

 

I filed my taxes in 2022 as Head of Household; my income was under the electric vehicle credit threshold.

My 2023 income is above the threshold.

 

TT will not allow me to take the electric vehicle credit as my 2023 income is too high. However, the IRS site states that one can use the AGI for the year in which the car was purchased OR the prior year; whichever is lower.