I disagree. I'd list both Sue and Joe in section A, but I can't put my finger on any documentation to support that. Let me look for a minute...
I'd like to change my answer to, "I'm not sure, but these two are probably right."
Here is a similar thread that I think supports their answers. I jumped the gun because I was thinking of a situation that I recently had in which "Sue" deposited $15,000 into an individual account and later $500 into a joint account with "Joe". The difference was that I had the same conductor for both transactions. You don't, so that may make the difference. I'm interested in what others think.