[edited]
Right, the amount of unemployment received in 2020 is not included in the AGI to determine the $150,000.
To qualify your AGI must be less than $150,000 that is determined by the original AGI (1040 line 11) minus and unemployment Schedule 1 line 7. That is how TurboTax does it.
https://www.irs.gov/newsroom/2020-unemployment-compensation-exclusion-faqs-topic-a-eligibility
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
