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, 2022, Bryant sold his CB shares to Don. CB reported business income for 2022 as follows: Period Income January 1 through September 30 (273 days) $ 204,000 October 1 through December 31 (92 days) 528,000 January 1 through December 31 $ 732,000 How much 2022 income is allocated to each shareholder if CB uses its NORMAL ACCOUNTING RULES to allocate income to the specific periods in which it was actually earned?