ABC was formed as a calendar-year S corporation with Alan, Brenda, and Conner as equal shareholders. On May 1, 2019, ABC's S election was terminated after Conner sold his ABC shares (one-third of all shares) to his solely owned C corporation, Conner, Inc. ABC reported business income for 2019 as follows: (Assume that there are 365 days in the year.)

Period	Income
January 1 through April 30 (120 days)	$203,650
May 1 through December 31 (245 days)	533,650
January 1 through December 31	$737,300

If ABC uses the daily method of allocating income between the S corporation short tax year (January 1April 30) and the C corporation short tax year (May 1December 31), how much income will it report on its S corporation short tax year return and its C corporation short tax year return for 2019?