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 2019 under both the daily allocation and the specific identification (aka interim closing of the books) allocation method? Refer to the following table for the timing of SleepEZ's income. Period January 1 through April 19 (109 days) April 20 through December 31 (256 days) January 1 through December 31, 2019 (365 days) Income $ 209,000 359,000 $ 568,000 (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) b. On April 19, 2019, Blinkin sells his shares to Nod. Income Reported Daily Specific Allocation Identification Method Method $ 189,333 $ 189,334 $ 69,667 X $ 69,667 $ 333,667 $ 309,000 Winkin Blinkin Nod