49. [LO 3] Winkin, Blinkin, and Nod are equal shareholders in SleepEZ an S corporation. In the conditions listed below, how much income should each report from SleepEZ for 2021 under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZ's income. Period Income $125,000 345 500 January 1 through March 15 (74 days) March 16 through December 31 (291 days) January 1 through December 31, 2021 (365 days) $470.500 b. On March 15, 2021, Blinkin sells his shares to Nod