I think you are correct. I have been using a different minster's tax guide which states otherwise. Also, while the 2018 pub 517 is not very clear in the meaning of some of the labels of worksheets 2 and 3 on page 15, the 2017 version of pub 517 makes your point clear on worksheet 4, line 6, page 25. <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-prior/p517--2017.pdf">https://www.irs.gov/pub/irs-prior/p517--2017.pdf</...>
