Nicholas owns all the stock of Oliver Corporation, an S corporation. Nicholas's basis for the 1,000 shares is $80,000 On June 22 of the current year (assume a non-leap year), Nicholas gifts 100 shares of stock to his younger brother Robert, who has been working in the business for one year. Oliver Corporation reports $75,000 of ordinary income for the current year. Requirement What amount of income is allocated to Nicholas? To Robert? (Use a 365-day year for computations. Do not round intermediary calculations. Only round the amount you enter in the input field to the nearest dollar.) Ordinary income allocated Nicholas Robert