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$1.$ Sarah's wages: $$80,000,$ James's wages: $$60,000,$ Interest Income: $$1,800,$ Dividend Income: $$700,$ Long$-$term capital gains: $$3,500,$ QBI from Sarah's sole proprietorship: $$48,000,$ Medical Expenses: $$5,500,$ State and Local Taxes: $$9,200,$ Charitable Contributions: $$2,500.$

$2.$ Sarah's wages: $$75,000,$ James's wages: $$68,000,$ Interest Income: $$1,200,$ Dividend Income: $$500,$ Long$-$term capital gains: $$4,200,$ QBI from Sarah's sole proprietorship: $$42,000,$ Medical Expenses: $$6,500,$ State and Local Taxes: $$10,000,$ Charitable Contributions: $$2,300.$