Please answer the first 2 parts where you see the x for incorrect

Noelle, the owner of all of the shares of ClockCo, an S corporation, transfers her stock to Grayson on April 1. ClockCo reports a $273,000 NOL for the entire tax year, but only $40,950 of the loss occurs during January-March. Assume 365 days in a year. Round per day computations to five decimal places. Round final answers to the nearest dollar Without a short-year election, {67,315 x of the loss is allocated to Noelle, and $ 205,685 X is allocated to Grayson 232,050 of the loss. If the corporation makes the short-year election, Grayson is allocated