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 SleepEZ's income. Period January 1 through February 18 (48 days) February 19 through December 31 (317 days) January 1 through December 31, 2021 (365 days) Income $ 209,000 424,000 $ 633,000 (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.) c. On February 18, 2021, Winkin and Nod each sell their shares to Blinkin. Income Reported Daily Allocation Method Specific Identification Method Winkin $ 27,748 $ 69,667 Nod Blinkin