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RST Corporation has elected to be taxed as a Subchapter S corporation. Jane Martin owned 100% of the corporation until February 28, 2022 (a period

RST Corporation has elected to be taxed as a Subchapter S corporation. Jane Martin owned 100% of the corporation until February 28, 2022 (a period of 59 days). On March 1 she transferred 30% of her stock to Brian Smith. Jane owned 70% and Brian owned 30% through September 15, 2022 (a period of 199 days). On September 16, 2019, Jane sold another 25% of his stock to Brian. For the remainder of the year, Jane owned 45% and Brian owned 55% of the corporation. For the calendar year 2022 RST Corporation's non-separately stated income was equal to $2,190,000.

What is Jane's share of the 2022 non-separately stated income? Explain your answer.

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