The Code does not address varying print styles regarding carried number placement. I would not alter the braille format. Oftentimes, print descriptions do not follow braille formats; if you feel it will confuse the student, a transcriber's note can be inserted telling the student that standard braille layout is used.
If, on the other hand, you are brailling a single copy for an individual student, and the student's teacher feels it is important for the student to follow this nonstandard format, working out an alternate layout is acceptable. For a student working such a problem on a braillewriter, putting the carried number line below the final addend certainly is a nice alternative. These are decisions to be made by the teacher.
Lindy Walton (Committee Member)