MFJ with MAGI > 150k in 2023 and MAGI > 300K in 2024. 

The 2023 AGI was input to Form 34. I answered the questions 4a to 8e. I input the tentative credit of $7,500So the New Clean Vehicle Credit should be disallowed.

LC allows it.  I expected it would be disallowed by LC as it knows the MAGI for each year.