$*****$

$1.$ Sarah's wages: $$80,500,$ James's wages: $$64,500,$ Interest Income: $$1,000,$ Dividend Income: $$500,$ Long$-$term capital gains: $$3,900,$ QBI from Sarah's sole proprietorship: $$47,000,$ Medical Expenses: $$7,000,$ State and Local Taxes: $$9,800,$ Charitable Contributions: $$2,200.$

$2.$ Sarah's wages: $$78,500,$ James's wages: $$66,500,$ Interest Income: $$1,300,$ Dividend Income: $$600,$ Long$-$term capital gains: $$4,100,$ QBI from Sarah's sole proprietorship: $$43,000,$ Medical Expenses: $$7,600,$ State and Local Taxes: $$10,200,$ Charitable Contributions: $$2,400.$