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 1 (91 days) April 2 through December 31 (274 days) January 1 through December 31, 2022 (365 days) Income $ 188,000 361,000 $549,000 Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount b. On April 1, 2022, Blinkin sells his shares to Nod. Income Reported Daily Allocation Method Specific Identification Method Winkin S 183,000 S 183,000 Blinkin Nod tes 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 1 (91 days) April 2 through December 31 (274 days) January 1 through December 31, 2022 (365 days) Income $188,000 361,000 $549,000 Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. c. On April 1, 2022, Winkin and Nod each sells his shares to Blinkin Income Reported Daily Allocation Methodi Specific Identification Method Winkin Nod Binkin