CB Corporation was formed as a calendar$-$year S corporation. Casey is a $60$ percent shareholder and Bryant is a $40$ percent shareholder. On September $30,2023,$ Bryant sold his CB shares to Don. CB reported business income for $2023$ as follows:

Period Income

January $1$ through September $30(273$ days$)$ $ $269,350$

October $1$ through December $31(92$ days$)599,350$

January $1$ through December $31$ $ $868,700$

How much $2023$ income is allocated to each shareholder if CB Corporation uses the daily method of allocating income?