Can my wife claim the federal used ev tax credits in 2024 if I am claiming it for 2023?

We are married filing jointly and interested in buying a second used EV under my wife's name. Will we be able to claim the federal used EV credit again if I claim it for 2023?

 

The IRS says "To qualify, you must Not have claimed another used clean vehicle credit in the 3 years before the purchase date". Its FAQ says "The taxpayer has not been allowed another Previously Owned Clean Vehicle Credit in the three-year period prior to the date the previously owned clean vehicle is purchased."

 

I guess my question is: for the purpose of used EV tax credits, are husband and wife considered a single "you" / "taxpayer"?