RE: 2009 California income tax form 540A

Shouldn't the amount entered on line 14b ( unemployment compensation ) be total unemployment compensation MINUS $2400 ( economic stimulus exemption ) ? The instructions for line 14b says to enter TOTAL unemployment compensation as reported on form 1099-G. No mention of the $2400 offset. It appears to me that using the total figure will throw off the state adjusted gross income by $2400.

Thanks in advance for any clarification.