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 2017 under both the daily allocation and the specific identification allocation method? 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, 2017 (365 days)	$	608,000

(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.

Income Reported

Daily Allocation Method Specific Identification Method

Winkin __________ ___________

Blinkin ___________ ____________

Nod ___________ ____________

b. On May 29, 2017, Blinkin sells his shares to Nod.

Income Reported

Daily Allocation Method Specific Identification Method

Winkin __________ ___________

Blinkin ___________ ____________

Nod ___________ ____________

c. On May 29, 2017, Winkin and Nod each sell their shares to Blinkin.

Income Reported

Daily Allocation Method Specific Identification Method

Winkin __________ ___________

Blinkin ___________ ____________

Nod ___________ ____________