Ryan owns all the stock of Ulysses Corporation, an S corporation. Ryan's basis for the 1,000 shares is

$355,000. On June 12 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. Ulysses Corporation reports $350,000 of ordinary income for the current year.

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.)