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If Sarah's wages decrease to $$72,000,$ James's wages decrease to $$48,000,$ and their Medical Expenses increase to $$8,500,$ what is their new AGI if all other values remain constant?

$2.$

What is the AGI if Sarah's wages increase to $$85,000,$ James's wages increase to $$75,000,$ and their State and Local Taxes decrease to $$9,000,$ with all other values remaining constant?