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$1.$Sarah's wages: $$78,000,$ James's wages: $$64,500,$ Interest Income: $$1,300,$ Dividend Income: $$550,$ Long$-$term capital gains: $$3,900,$ QBI from Sarah's sole proprietorship: $$44,000,$ Medical Expenses: $$7,300,$ State and Local Taxes: $$10,000,$ Charitable Contributions: $$2,900.$

$2.$Sarah's wages: $$82,500,$ James's wages: $$68,500,$ Interest Income: $$1,400,$ Dividend Income: $$700,$ Long$-$term capital gains: $$4,400,$ QBI from Sarah's sole proprietorship: $$48,500,$ Medical Expenses: $$8,000,$ State and Local Taxes: $$11,000,$ Charitable Contributions: $$3,000.$