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[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 2018 under both the daily allocation and the specific identification allocation method? Refer to the following table for the timing of SleepEZs income.

Period	Income
January 1 through February 18 (48 days)	$	209,000
February 19 through December 31 (317 days)		424,000
January 1 through December 31, 2018 (365 days)	$	633,000

(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 February 18, 2018, Blinkin sells his shares to Nod.

c. On February 18, 2018, Winkin and Nod each sell their shares to Blinkin.