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 2018 under both the daily allocation and the specific identification allocation method? Refer to the following table for the timing of SleepEZ's income.

Period Income January 1 through March 15 (74 days) $ 125,000 March 16 through December 31 (291 days) 345,500 January 1 through December 31, 2018 (365 days) $ 470,500

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

Problem 22-49 Part c

c. On March 15, 2018, Winkin and Nod each sell their shares to Blinkin.