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Tax Information for the Garcias for $2023$:

Wages: Sarah $($$$70,000),$ James $($$$58,000)$

Interest Income: $$1,400$

Dividend Income: $$600$

Long$-$term capital gains: $$3,500$

Qualified Business Income $($QBI$)$ from Sarah's sole proprietorship: $$45,000$

Itemized Deductions: Medical Expenses: $$6,000,$ State and Local Taxes: $$9,000,$ Charitable Contributions: $$2,500$

Allowable deduction for self$-$employment tax: $$3,100$

Calculate Sarah and James's:

Adjusted Gross Income $($AGI$)$

Taxable Income

Potential Child Tax Credits

Total Tax Liability $($Before any other credits$)$