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Sarah's wages: $$79,000,$ James's wages: $$61,000,$ Interest Income: $$1,300,$ Dividend Income: $$550,$ Long$-$term capital gains: $$3,300,$ QBI from Sarah's sole proprietorship: $$47,000,$ Medical Expenses: $$6,300,$ State and Local Taxes: $$9,400,$ Charitable Contributions: $$2,600.$

Sarah's wages: $$83,000,$ James's wages: $$57,000,$ Interest Income: $$1,600,$ Dividend Income: $$800,$ Long$-$term capital gains: $$3,200,$ QBI from Sarah's sole proprietorship: $$49,000,$ Medical Expenses: $$6,700,$ State and Local Taxes: $$9,900,$ Charitable Contributions: $$2,800$