controlled group with attribution

Looking at how attribution affects my common and identical ownership tests.  This shouldn't be difficult, but......

Husband owns 40% of company A, spouse separately owners 40% of company A.  Two other unrelated individuals own 10% each.

No exceptions apply, so husband/spouse are considered to own 80% of Company A.

Husband and wife each own 20% of Company B, same thing, attribution applies and they owned a combined 40%.  The two unrelated individuals from Company A also own 20% each.  Third unrelated individual owns the other 20%.

When I am adding up my common ownership do I use 40% plus 40% for husband and wife for Company A, or is it 80% and 80%?  Is Company B 20% and 20% or 40% and 40%?  Same with identical ownership then, are they each 40% or 20%?

It has to be the lower percentages, correct, otherwise we exceed 100% for common ownership, which can't be correct, can it?

Thank you

Since you say there there are no exceptions to spousal attribution and it applies , conceptually, pretend that H/W are one person, ignore attribution, and do the test again. Let's call the new person Plato

Company A

Plato owns 80%

Unrelated Person1 owns 10%

Unrelated Person2 owns 10%

Company B

Plato owns 40%

Unrelated Person1 owns 20%

Unrelated Person2 owns 20%

Unrelated Person3 owns 20%

Based on that, I think you have 60% identical ownership, and 80% common ownership. Though someone can correct me if my math is off. 

That would seem to make sense.  Treat the h/w as one individual.  

Thank you