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 15 (105 days) April 16 through December 31 (260 days) January 1 through December 31, 2019 (365 days) Income $ 162,000 396,000 $ 558,000 (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) b. On April 15, 2019, Blinkin sells his shares to Nod. Income Reported Daily Specific Allocation Identification Method Method Winkin Blinkin Nod