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Sarah's wages: $$81,500,$ James's wages: $$61,500,$ Interest Income: $$1,500,$ Dividend Income: $$700,$ Long$-$term capital gains: $$3,600,$ QBI from Sarah's sole proprietorship: $$45,000,$ Medical Expenses: $$7,200,$ State and Local Taxes: $$10,400,$ Charitable Contributions: $$2,800.$

Sarah's wages: $$83,500,$ James's wages: $$60,500,$ Interest Income: $$1,700,$ Dividend Income: $$800,$ Long$-$term capital gains: $$3,300,$ QBI from Sarah's sole proprietorship: $$49$