In general
Except as provided in subparagraph (B), in the case of any married individual filing a separate return, this subsection shall be applied by substituting—
(i)#
“$12,500” for “$25,000” each place it appears,
(ii)#
“$50,000” for “$100,000” in paragraph (3)(A), and
(iii)#
“$100,000” for “$200,000” in paragraph (3)(B).