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 March 15 (74 days) March 16 through December 31 (291 days) January 1 through December 31, 2021 (365 days) Income $ 125,000 345,500 $ 470,500 (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) c. On March 15, 2021, Winkin and Nod each sell their shares to Blinkin. Answer is complete but not entirely correct. Income Reported Specific Identification Daily Allocation Method Method Winkin $ 31,796 $ 41,666 Nod $ 406,907 $ 387,167 x Blinkin $ 31,796 $ 41,666