Cartman, Stan, Kenny and Kyle each own 25% in South Park, an S corporation on January 1. On August 7th (219th day of the year) Kyle gives his shares to Cartman. South Park earns $50,000 from January 1 - August 7th and $75,000 from August 8th - December 31st. How much S Corp income will each shareholder recognize for the year if income is specifically allocated?

Cartman will recognize income for the year of
Stan will recognize income for the year of
Kenny will recognize income for the year of
Kyle will recognize income for the year of