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 $2023$ under both the daily allocation and the specific identification allocation methods?

Refer to the following table for the timing of SleepEZ's income.

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

b$)$ On March $15,2023,$ Blinkin sells his shares to Nod.

c$)$ On March $15,2023,$ Winkin and Nod each sell their shares to Blinkin.