Problem: Module 9 Textbook Problem 5 Learning Objective: 9-3 Describe how fomilies con use partnerships or S corporotions to shift income Delta Partnership has four equal partners. At the beginning of the year, Drew was one of the Delta partners, but on October 1, he soid his partnership interest to Cody. Required: If Delta's ordinary income for the year was $476,000, what portion of this income should be allocated to Drew, and what portion should be allocated to Cody? (Assume 365 days in o year. Round income per day of ownership to 4 decimal places. Round your finol answers to the nearest whole dollar omount.)