Tax law changes

So as far as the phase-out of $6,000, since it begins at $150,000 for MFJ and ends as $250,000, essentially reduce the $6,000 by 6% ($6,000/$250,000-$150,000) of the excess over $150,000; for example: MFJ with MAGI of $185,000.  $185,000 - $150,000 = $35,000 x 6% = $2,100.  $6,000 - $2,100 = $3,900 x 2 since MFJ = $7,800 allowed out of the $12,000 potential.  Agreed?