这个很trick啊?您能不能展开讲讲
就是說 the stay-home spouse now has income, therefore the high income spouse can not claim spouse exemption.
If there is no maximum $2000 cap, then the $50,000 transfer can benefit many families. The $50K is almost useless for most couples.

本来寄希望于横过去瘦些下来,在大温胡吃海塞胖就胖,咱横回来还可以瘦些下来,哈。