Delete user and then add again

Delete user and then add again

I use Zoho as custum email (@mydomainname.com).

I would like to delete a user:
My 2 questions:

a) if in the future I need to create a new user with the same user name and email that I deleted, can I do it?
I mean, I understand that all the data will be delete, and that's fine, but if I delete the user "anne" anne@mydomainname.com, can I add a new user starting from zero with the same name and email "anne" anne@mydomainname.com?

b) I'm using your free service, that allow me to create max 10 users. If I delete one users, Zoho count it as a user number?
I mean, for example, let's say that I add 10 users, and then I delete one (so now I have 9 users), I am allow to create another one more user to reach 10 users? Or Zoho just allow me to add 10 users, and the delete one count it as a "user"...