nope. you supplied your own answer . Line 36a & 36b both show $3,000, line 37 totals as $6,000.
at $200,000 MAGI you lose 1/2 of the maximum deduction of $12,000. at $250,000 or above you lose it all
example copied from actual form
31 Enter the amount from line 3 . . . . . . . . . . . . . . . . . . . . . . . . 31 $150,000
32 Enter $75,000 ($150,000 if married filing jointly) . . . . . . . . . . . . . . . . . . 32 150,000
33 Subtract line 32 from line 31. If zero or less, enter $6,000 on line 35 . . . . . . . . . . . 33 0
34 Multiply line 33 by 6% (0.06) . . . . . . . . . . . . . . . . . . . . . . . . 34
35 Subtract line 34 from $6,000. If zero or less, enter -0- . . . . . . . . . . . . . . . . 35 $6,000
36 a If you have a valid social security number (see instructions) and were born before January 2, 1961,
enter the amount from line 35 . . . . . . . . . . . . . . . . . . . . . . . . 36a $6,000
b If you are married filing jointly, your spouse has a valid social security number (see instructions), and
your spouse was born before January 2, 1961, enter the amount from line 35 . . . . . . . . 36b $6,000
37 Enhanced deduction for seniors. Add lines 36a and 36b . $12.000
