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 29 (149 days)	$ 167,000
May 30 through December 31 (216 days)	441,000
January 1 through December 31, 2021 (365 days)	$ 608,000

(Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.)

Problem 22-49 Part c (Algo)

c. On May 29, 2021, Winkin and Nod each sell their shares to Blinkin.

Income Reported
	Daily Allocation Method	Specific Identification Method
Winkin	$82,732	$55,667
Nod	$203,222	$496,667
Blinkin