Now assume that on May 1, 2021, PC's S election was terminated after Scout sold one-half of his PC shares to Jasmine, who is a nonresident alien. PC's $354,000 of overall income for 2021 was earned as follows: $84,000 for the 121-day period January 1 through April 30, and $270,000 for the 245-day period May 1 through December 31. If PC uses the number of days in each short tax year (the daily method) for allocating income, how much of its overall income will it report on its S corporation short tax year return (1/1 - 4/30)? Will your response change if PC uses the specific-identification method? Clearly show any related calculations.?