Unfortunately for your client, PTC does use the $10,200 exclusion.

Here is a copy-and-paste list that someone on another forum wrote up (she looked up all of the Code sections and translated into English) that are NOT affected by the $10,200 exclusion (they use the FULL amount of Unemployment). 

• Taxable amount of social security
• Exclusion for US savings bond interest used for higher education
• Exclusion for employer-provided adoption assistance
• Limit on deductible IRA contributions by plan participants
• Limit on student loan interest deduction
• Limit on deduction for tuition and fees
• Limit on rental real estate exception to passive activity loss rules

If it is not on this list (including the PTC), the calculation uses the reduced amount of unemployment.