inkin, Blinkin, and Nod are equal shareholders in SleepEZ, an S corporation. In the conditions listed below, how much income should each report from SleepEZ for 2021 under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZs income. Period Income January 1 through March 8 (67 days) $ 156,000 March 9 through December 31 (298 days) 361,000 January 1 through December 31, 2021 (365 days) $ 517,000 (Do not rou nd intermediate calculations. Round your final answers to the nearest whole dollar amount.) c. On March 8, 2021, Winkin and Nod each sell their shares to Blinkin.