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Sarah's wages: $$82,000,$ James's wages: $$58,000,$ Interest Income: $$1,400,$ Dividend Income: $$650,$ Long$-$term capital gains: $$3,800,$ QBI from Sarah's sole proprietorship: $$46,000,$ Medical Expenses: $$7,200,$ State and Local Taxes: $$9,800,$ Charitable Contributions: $$2,700.$

Sarah's wages: $$77,000,$ James's wages: $$63,000,$ Interest Income: $$1,100,$ Dividend Income: $$450,$ Long$-$term capital gains: $$4,700,$ QBI from Sarah's sole proprietorship: $$44,000,$ Medical Expenses: $$6,800,$ State and Local Taxes: $$9,700,$ Charitable Contributions: $$2,400.$