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 dally allocation and the specific Identification allocation methods? Refer to the following table for the timing of SleepEZ's Income. Period January 1 through March 31 (90 days) April 1 through December 31 (275 days) January 1 through December 31, 2021 (365 days) Income $170,000 439,000 $ 609,000 (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) b. On March 31, 2021, Blinkin sells his shares to Nod. Answer is complete but not entirely correct. Income Reported Daily Allocation Specific Identification Method Method Winkin $ 182,700 $ 182,700 Blinkin $ 45,049 $ 51,000 Nod $ 320,351 $ 343,667