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Sarah's wages: $$76,000,$ James's wages: $$62,000,$ Interest Income: $$1,100,$ Dividend Income: $$550,$ Long$-$term capital gains: $$3,700,$ QBI from Sarah's sole proprietorship: $$42,000,$ Medical Expenses: $$7,600,$ State and Local Taxes: $$10,300,$ Charitable Contributions: $$2,700.$

Sarah's wages: $$85,000,$ James's wages: $$71,000,$ Interest Income: $$1,700,$ Dividend Income: $$800,$ Long$-$term capital gains: $$4,800,$ QBI from Sarah's sole proprietorship: $$51,$