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 2021 under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZs income.

Period	Income
January 1 through May 16 (136 days)	$ 182,000
May 17 through December 31 (229 days)	413,000
January 1 through December 31, 2021 (365 days)	$ 595,000

a. There are no sales of SleepEZ stock during the year.

Income Reported
	Daily Allocation Method	Specific Identification Method
Winkin
Blinkin
Nod

b. On May 16, 2021, Blinkin sells his shares to Nod.

Income Reported

Daily Allocation

MethodSpecific

Identification Method

Winkin

Blinkin

Nod