I copied the relevant portions of the rule from the WTA website.
Does she have an additional exemption, or is she just forfeiting the points? Or does she not get the points until Memphis comes off?
- A 17-year-old may play 13 professional events (WTA Tour & ITF Women’s Circuit), plus the season-ending Championships plus Fed Cup plus 3 ex hibition/non-Tour events.
- At the ages of 15, 16 &17, if a player has earned her way into a Grand Slam by Direct Ranking Acceptance (Not a Wild Card) and is current with her Professional Development participation, then that Grand Slam is counted above and beyond the dose of tennis described above.
- At the ages of 16 & 17, a player who reaches a Singles ranking of 50 or better may be eligible to play up to 2 additional Tournaments at 16-years-old, and up to 1 additional Tournament at 17-years-old. Eligibility is based on meeting minimum criteria (detailed in 2004 rule book), including but not limited to a player being current with her
What that means in English is that Sharapova is currently at the AER limit. Memphis doesn't come off til the week of the Diamond games. Sharapova is in the Paris draw.
Does she have an additional exemption, or is she just forfeiting the points? Or does she not get the points until Memphis comes off?