Assume Joe Harry sells his $25$ percent interest in Joe's S Corporation, to Tyrone on January $29.$ Using the daily allocation method, how much income does Joe Harry report if Joe's S Corporation, earned $$265,000$ from January $1$ to January $29$ and a total of $$3,832,500$ from January $1$ through December $31(365$ days$)?$

Multiple Choice

$$66,250$

$$294,000$

$$76,125$

$$265,000$