Two people, three accounts, how many exemptions?

[Aluin]

My wife and I already have an IP exemption. If I create a second account for myself, do I need to apply for another, or do I amend my existing one so if my wife plays at the same time as my new account it doesn't get flagged as boxing?

In other words, does the exemption check for a maximum of two accounts per IP or does it check for the two specific accounts for which I was granted the exemption?

On a related note, my daughter may start playing soon too. How might this affect the answer to the question above?

Thanks!