Client's AGI is $85,000 with an exclusion of $6,046 for unemployment. Client does not qualify for her son's tuition cost (American Opportunity Credit) because her income is over $90,000, per the student information worksheet. Did the unemployment exclusion of  $6046  get added back to her AGI of $85,000, to push her over the $90,000 limit?   

Or is the calculation of the Modified AGI including her total income which is about $95,000 when you add back her 401(k) amount.  

Just want to determine if I am missing anything