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Sarah's wages: $$75,000,$ James's wages: $$63,000,$ Interest Income: $$1,200,$ Dividend Income: $$500,$ Long$-$term capital gains: $$3,800,$ QBI from Sarah's sole proprietorship: $$40,000,$ Medical Expenses: $$6,800,$ State and Local Taxes: $$9,500,$ Charitable Contributions: $$2,200.$

Sarah's wages: $$82,000,$ James's wages: $$68,000,$ Interest Income: $$1,100,$ Dividend Income: $$700,$ Long$-$term capital gains: $$4,500,$ QBI from Sarah's sole proprietorship: $$47,000,$ Medical Expenses: $$8,000,$ State and Local Taxes: $$11,000,$ Charitable Contributions: $$3,000.$