Samantha and Darren are $50\%$ owners in Black Hat Corp., a calendar year S corporation. On June $29,$ Samantha sold her shares to Endora. The financial results of Black Hat using normal accounting rules are as follows: Income through June $30=$ $$64,000$; income from July $1-$ Dec $31=$ $$36,000$ for total income for the year of $$100,000.$ How much income will be allocated to Endora using the daily method $($non$-$leap year$)$ and the normal accounting method?

Multiple choice question.

Daily method $=$ $$49,315$; Normal method $=$ $$18,000$

Daily method $=$ $$25,342$; Normal method $=$ $$18,000$

Daily Method $=$ $$18,000$; Normal method $=$ $$25,342$

Daily method $=$ $$18,000$; Normal method $=$ $$18,000$