spousal exception/minor child and unrelated owner

Wife owns 100% of a recently acquired business. Husband owns 89% of his business with 11% unrelated owner(niece).  Minor child age 15.   Wife  on husband's payroll but will remove to limit the  only block to the spousal exception being the minor child. One piece I read by a major insurer indicated that if the parent(husband in this case) ownership was less than 80% there would be no problem(i.e., spousal exception could apply). I think in this situation, that unless the father's interest goes down to 50% or less, the child still has effective control of both  businesses(>50%) by attribution and there is effective control of each corp by five or fewer individuals.  Is my reasoning correct here? 

A related question is when determining controlling interest post family attribution, do you count the attributed ownership more than once so that the total ownership can be more than 100%? I have not seen any examples that show how this is done.

Thanks in advance for any responses?

Yes on one, no on two.