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Sarah's wages: $$70,000,$ James's wages: $$65,000,$ Interest Income: $$1,000,$ Dividend Income: $$400,$ Long$-$term capital gains: $$5,000,$ QBI from Sarah's sole proprietorship: $$40,000,$ Medical Expenses: $$7,500,$ State and Local Taxes: $$8,000,$ Charitable Contributions: $$2,000.$