! Required information Problem 22-49 (LO 22-3) (Algo) [The following information applies to the questions displayed below.] Winkin, Blinkin, and Nod are equal shareholders in SleepEZ, an S corporation. In the conditions listed below, how much income should each report from SleepEZ for 2021 under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZ's income. Period January 1 through April 15 (105 days) April 16 through December 31 (260 days) January 1 through December 31, 2021 (365 days) Income $ 162,000 396,000 $ 558,000 (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) Problem 22-49 Part b (Algo) b. On April 15, 2021, Blinkin sells his shares to Nod. Income Reported Daily Allocation Method Specific Identification Method Winkin Blinkin $ 186,000 Nod