Dion, an S shareholder, owned $20\%$ of MeadowBrook's stock for $292$ days and $25\%$ for the remaining $73$ days in the year.

Using the required per$-$day allocation method, compute Dion's share of the following $S$ corporation items.

Assume $365$ days in a year.

$\backslash$table$[[,$Schedule K Totals,Dion's Schedule K$-1,$Totals$],[$Ordinary income,$$188,000,$$$,x$