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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 $2023$ under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZ's income.

$\backslash$table$[[$Period$,$Income$],[$January $1$ through April $1(91$ days$),$$$188,000$