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$1.$Sarah's wages: $$76,500,$ James's wages: $$62,500,$ Interest Income: $$1,100,$ Dividend Income: $$500,$ Long$-$term capital gains: $$3,700,$ QBI from Sarah's sole proprietorship: $$42,500,$ Medical Expenses: $$7,000,$ State and Local Taxes: $$9,800,$ Charitable Contributions: $$2,300.$

$2.$Sarah's wages: $$81,000,$ James's wages: $$67,000,$ Interest Income: $$1,200,$ Dividend Income: $$600,$ Long$-$term capital gains: $$4,100,$ QBI from Sarah's sole proprietorship: $$46,500,$ Medical Expenses: $$8,500,$ State and Local Taxes: $$11,500,$ Charitable Contributions: $$3,500.$