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$1.$ Sarah's wages: $$77,500,$ James's wages: $$63,500,$ Interest Income: $$1,100,$ Dividend Income: $$550,$ Long$-$term capital gains: $$3,800,$ QBI from Sarah's sole proprietorship: $$43,500,$ Medical Expenses: $$7,800,$ State and Local Taxes: $$10,500,$ Charitable Contributions: $$2,800.$

$2.$ Sarah's wages: $$80,000,$ James's wages: $$66,000,$ Interest Income: $$1,300,$ Dividend Income: $$700,$ Long$-$term capital gains: $$4,200,$ QBI from Sarah's sole proprietorship: $$46,000,$ Medical Expenses: $$8,200,$ State and Local Taxes: $$11,200,$ Charitable Contributions: $$3,200.$