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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 2022 under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZ's income.

Period	Income
January 1 through May 18 (138 days)	$ 133,000
May 19 through December 31 (227 days)	363,000
January 1 through December 31, 2022 (365 days)	$ 496,000

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.

a. There are no sales of SleepEZ stock during the year.

b. On May 18, 2022, Blinkin sells his shares to Nod.

c. On May 18, 2022, Winkin and Nod each sells his shares to Blinkin.

\begin{tabular}{|l|l|l|} \hline \multicolumn{3}{|c|}{ Income Reported } \\ \hline DailyAllocationMethod & SpecificIdentificationMethod \\ \hline Winkin & & \\ \hline Blinkin & & \\ \hline Nod & & \\ \hline \end{tabular}