AFAICT this issue was fixed in TT this year. But to answer your question (and yes if you read back thru the threads on this we covered this in detail last tax season) if you read further in the instructions you will see that you are also instructed that if calculations are to be done on individual line items then the entire, unrounded, number is supposed to be used in the calculation and then the result is supposed to be rounded. You are not supposed to round the individual items first prior to doing the calculation. That was the crux of the issue last tax season.
