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Sarah's wages: $$79,000,$ James's wages: $$65,000,$ Interest Income: $$1,200,$ Dividend Income: $$600,$ Long$-$term capital gains: $$4,000,$ QBI from Sarah's sole proprietorship: $$45,000,$ Medical Expenses: $$7,700,$ State and Local Taxes: $$10,200,$ Charitable Contributions: $$2,600.$

Sarah's wages: $$84,000,$ James's wages: $$70,000,$ Interest Income: $$1,500,$ Dividend Income: $$750,$ Long$-$term capital gains: $$4,700,$ QBI from Sarah's sole proprietorship: $$50,000,$ Medical Expenses: $$8,300,$ State and Local Taxes: $$11,300,$ Charitable Contributions: $$3,300.$