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 Income January 1 through April 30 (120 days) $ 176,000 May 1 through December 31 (245 days) 440,000 January 1 through December 31, 2021 (365 days) $ 616,000 (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) b. On April 30, 2021, Blinkin sells his shares to Nod. Income Reported Daily Specific Allocation Identification Method Method Winkin Blinkin Nod c. On April 30, 2021, Winkin and Nod each sell their shares to Blinkin. Income Reported Daily Specific Allocation Identification Method Method Winkin Nod Blinkin