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 April 19 (109 days)	$ 209,000
April 20 through December 31 (256 days)	359,000
January 1 through December 31, 2021 (365 days)	$ 568,000

b. On April 19, 2021, Blinkin sells his shares to Nod.

Income Reported
	Daily Allocation Method	Specific Identification Method
Winkin	$189,333	$189,333
Blinkin
Nod

c. On April 19, 2021, Winkin and Nod each sell their shares to Blinkin

Income Reported
	Daily Allocation Method	Specific Identification Method
Winkin
Nod
Blinkin