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Sarah's wages: $$77,500,$ James's wages: $$68,500,$ Interest Income: $$1,800,$ Dividend Income: $$900,$ Long$-$term capital gains: $$3,200,$ QBI from Sarah's sole proprietorship: $$42,000,$ Medical Expenses: $$7,400,$ State and Local Taxes: $$10,000,$ Charitable Contributions: $$2,600.$

Sarah's wages: $$80,500,$ James's wages: $$64,500,$ Interest Income: $$1,000,$ Dividend Income: $$500,$ Long$-$term capital gains: $$3,900,$ QBI from Sarah's sole proprietorship: $$47,000,$ Medical Expenses: $$7,000,$ State and Local Taxes: $$9,800,$ Charitable Contributions: $$2,200.$