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RST Corporation has elected to be taxed as a Subchapter S corporation. Jane Martin owned 100% of the corporation until March 31, 2019 (a period

RST Corporation has elected to be taxed as a Subchapter S corporation. Jane Martin owned 100% of the corporation until March 31, 2019 (a period of 90 days). On April 1 he transferred 20% of his stock to Brian Smith. Jane owned 80% and Brian owned 20% through August 31, 2019 (a period of 153 days). On September 1, 2019, Jane sold another 25% of his stock to Brian. For the remainder of the year, Jane owned 55% and Brian owned 45% of the corporation. For the calendar year 2019 RST Corporation's non-separately stated income was equal to $1,095,000.

What is Jane's share of the 2019 non-separately stated income? Explain your answer.

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