I've seen conflicting information from the IRS and TurboTax.  Here's a scenario:  

• 2020 AGI as filed before the stimulus bill was $169,500
• Married, filing jointly with each spouse receiving more than $10,200 in unemployment 
• I saw an IRS published clarification recently that taxpayers could deduct the $10,200 for each tax payer before calculating their adjusted AGI - so in this case: $169,400 - $20,400 = $149,400 adjusted AGI, so refund qualified
• However, on the TurboTax site it states that the AGI must be below $150,000 as filed to qualify, i.e. you cannot deduct the $10,200 (or $20,400 for two) unemployment first to qualify for the AGI limit

Which is correct?  Any guidance is appreciated.