Ryan owns all the stock of Johnson Corporation, an S corporation. Ryan's basis for the 1,000 shares is $255000. On June 4 of the current year (assume a non-leap year), Ryan gifts 100 shares of stock to his younger brother Nicholas, who has been working in the business for one year. Johnson Corporation reports 250000 of ordinary income for the current year. Requirement What amount of income is allocated to Ryan? To Nicholas? (Use a 365-day year for computations. Do not round intermediary calculations. Only round the amount you enter in the input field to the nearest dollar.)

Ryan_____ Nicholas______