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Tax Information for the Browns for $2023$:

Wages: Sarah $($$$82,000),$ James $($$$66,500)$

Interest Income: $$1,850$

Dividend Income: $$750$

Long$-$term capital gains: $$4,500$

Qualified Business Income $($QBI$)$ from Sarah's sole proprietorship: $$57,000$

Itemized Deductions: Medical Expenses: $$7,500,$ State and Local Taxes: $$11,800,$ Charitable Contributions: $$3,200$

Allowable deduction for self$-$employment tax: $$3,700$

Calculate Sarah and James's:

Adjusted Gross Income $($AGI$)$

Taxable Income

Potential Child Tax Credits

Total Tax Liability $($Before any other credits$)$