Relating to this example above ($10 AL income & $100k total income), does this mean to reduce the $3000 exemption by the .0001 calculation? So the total exemption would be $2999.70 since the exemption is only $0.30 ($3000x.0001=$0.30).
OR
Are we to use the $0.30 as the total exemption, essentially having to claim all the AL income and file a NR return? Thanks
