She was NOT both PY and NR for 2019. I think you missed my last response. She was 100% NR for MA for 2019. They BOTH moved from MA to CT in 2018. So ALL of 2019 they were NR for MA. 

The calculation for the pro-ration of the exemptions is as follows:

MA income= $22k

Non MA income= $395K

% pro-ration for NR= 22/395=5.5%

Exemptions= 4,400 for her and 2,000 for her 2 children (MFS excludes her husband) multiplied by the 5.5%= $356 deduction from the $22k. 

She is claiming that she should get 100% of the exemption deduction filing separate= $6,400. She doesn't think the $395k should be reported at all because that was all CT and most of it was her husband's and not hers. 

MA does not specify whether the income from outside MA ($395k) should include her spouse. or just her.  That is the question.