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Winkin, Blinkin, and Nod incorporated their business, NoSleep, and made a valid and timely S election Winkin, Blinkn and Nod are each 1/3 shareholders in the corporation. Based on the information listed below, how much income should each shareholder report from NoSleep for 2021 under both the daily allocation and the specific identification (interim closing of the books) allocation method? Refer to the following table for the timing of NoSleep's income. Period Income January 1 through April 1 (91 $188,000 days) April 2 through December 31 (274 days) 361,000 January 1 through December 31, $549,000 2021 (365 days) (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) On April 1, 2019, Blinkin sells his shares to Nod. Income Reported Daily Specific Allocation Identification Method Method Winkin Blinkin Nod ABC Corp. a calendar-year corporation, previously operated as a C corporation. At the beginning of 2020. ABC Corp.'s Selection became effective. ABC Corp.'s balance sheet at the end of 2019 reflected the following assets (it did not have any earnings and profits from its prior years as a C corporation) Adjusted Asset Basis FMV Cash $ 24,250 $ 24, 250 Accounts receivable 45, 100 45, 100 Inventory 99,350 217,850 Land 184,000 212,400 Totals $352,700 $499,600 In 2020, ABC Corp. reported business income of $58,500 (this would have been its taxable income if it were still a C corporation) ABC Corp. sold a portion of its inventory in 2020. ABC owned the sold inventory at the beginning of 2020. The sold Inventory had a basis of $62,650, and ABC Corp. sold it for $111,050. What is ABC Corp.'s built-in gains tax on the sale of the inventory in 2020? Built-in gains tax