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 9 (129 days) May 10 through December 31 (236 days) January 1 through December 31, 2021 (365 days) Income $ 135,000 393,000 $ 528,000 (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) c. On May 9, 2021, Winkin and Nod each sell their shares to Blinkin. Winkin Nod Blinkin Income Reported Daily Allocation Method Specific Identification Method S 62,203 $ 45,000