Married Couple -

1 has $60k W-2 & $18k unemployment;  2nd has $48k W-2 & $15k UE.

a.  do they both get the $10,200 UE reduction?  I

b.  does the UE count toward the $75k/$150 earnings limit?

c.  If both can get reduction as in a. & UE counts toward income limit in b. is the $10,200 reduced for #1 as income exceeded $75k or no reduction since married total < $150k?