[The following information applies to the questions displayed below.] Winkin, Blinkin, and Nod are equal shareholders in SleepEZ, an S corporation. In the conditions listed below, how much income should each report from SleepEZ for 2022 under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZ's income. Period: January 1 through April 30 (120 days) May 1 through December 31 (245 days) January 1 through December 31, 2022 (365 days) Income $176,000 440,000 $616,000 Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. b. On April 30, 2022, Blinkin sells his shares to Nod. Answer is complete but not entirely correct. Income Reported Daily Allocation Specific Identification Method Method Winkin $ 205,333 S 205,333 Blinkin $ 57,943 $ 58,667 Nod $352,723 S 351,499