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.

Period Income

January $1$ through March $23(82$ days$)$ $ $160,000$

March $24$ through December $31(283$ days$)408,000$

January $1$ through December $31,2023(365$ days$)$ $ $568,000$

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

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

b$.$ On March $23,2023,$ Blinkin sells his shares to Nod.

c$.$ On March $23,2023,$ Winkin and Nod each sell their shares to Blinkin.