Calculation of 10% ITC Capping

Dear experts,
Suppose as per my books, Inputs are as-
CGST-50000, SGST-50000 and IGST- 30000 totaling 130000

and as per 2A-
CGST- 40000, SGST-40000 and IGST-20000 totaling 100000.

Now I can claim maximum 100000+10000=110000 as per new 10% capping rule.

I have two options-
1) 44000+44000+22000= 110000
2) 40000+40000+30000=110000

In both cases, I am in 10% cap totaling 110000 but in second cases I claimed full ITC of IGST as per my books and balance from C/SGST to restrict the total ITC in 10%.

My question, Can I go for the second option?