QUESTION 2 Winkin, Blinkin, and Nod are equal shareholders in SleepEZ, an S corporation. On March 15, 2021, Blinkin sells his shares to Nod. How much income should Blinkin report from SleepEZ for 2021 under the daily allocation? Refer to the following table for the timing of SleepEZ's income. Period Income January 1 through March 15 (74 days) $100.000 March 16 through December 31 (291 days) 345 500 January 1 through December 31, 2021 (365 days) $445,500 2 points Save Answer QUESTION 3 Based upon the same facts in the prior question how much income should Nod report from SleepEZ for 2021 under the specific identification method