Winkin, Blinkin, and Nod are equal shareholders in SleepEZ, an S corporation. On March 15, 2017, Blinkin sells his shares to Nod.

A) How much income should Blinkin report from SleepEZ for 2017 under the daily allocation? Refer to the following table for the timing of SleepEZs income.

B ) How much income should Nod report from SleepEZ for 2017 under the specific identification method?

Period	Income
January 1 through March 15 (74 days)	$115,000
March 16 through December 31 (291 days)	345,500
January 1 through December 31, 2016 (365 days)	$460,500