If F1 student qulify the $5000 tax exemption under 485 pending?

If F1 student still qualify the $5000 federal tax exemption under 485 pending status?

Last june we filled both 140 and 485, on november the 140 was approved. I am the primary petitioner and my wife is a PhD student in university. Almost at the same time we sent out the 140&485, my wife's salary was changed from scholorship to RA. My question is: does my wife's salary from RA qualify the $5000 federal tax exemption under 485 pending status? And if it qualify the local tax exemption? We are in Maryland.

Thanks a lot!