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$1.$ Sarah's wages: $$76,000,$ James's wages: $$62,000,$ Interest Income: $$1,700,$ Dividend Income: $$750,$ Long$-$term capital gains: $$4,000,$ QBI from Sarah's sole proprietorship: $$43,000,$ Medical Expenses: $$6,900,$ State and Local Taxes: $$9,600,$ Charitable Contributions: $$2,200.$

$2.$Sarah's wages: $$81,000,$ James's wages: $$59,000,$ Interest Income: $$1,900,$ Dividend Income: $$850,$ Long$-$term capital gains: $$3,700,$ QBI from Sarah's sole proprietorship: $$45,000,$ Medical Expenses: $$7,100,$ State and Local Taxes: $$9,300,$ Charitable Contributions: $$2,900.$