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$1.$Sarah's wages: $$78,500,$ James's wages: $$64,500,$ Interest Income: $$1,200,$ Dividend Income: $$600,$ Long$-$term capital gains: $$4,100,$ QBI from Sarah's sole proprietorship: $$44,500,$ Medical Expenses: $$7,900,$ State and Local Taxes: $$10,700,$ Charitable Contributions: $$2,900.$

$2.$Sarah's wages: $$83,500,$ James's wages: $$69,500,$ Interest Income: $$1,600,$ Dividend Income: $$750,$ Long$-$term capital gains: $$4,500,$ QBI from Sarah's sole proprietorship: $$49,000,$ Medical Expenses: $$8,400,$ State and Local Taxes: $$11,400,$ Charitable Contributions: $$3,400.$