! Required information [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 May 18 (138 days) May 19 through December 31 (227 days) January 1 through December 31, 2021 (365 days) Income $ 133,000 363,000 $ 496,000 (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) c. On May 18, 2021, Winkin and Nod each sell their shares to Blinkin. Answer is complete but not entirely correct. Income Reported Daily Allocation Specific Identification Method Method Winkin $ 62,509 $ 44,333 Nod $ 370,980 $ 407,333 x Blinkin $ 62,509 $ 44,333 x