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.

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

b$.$ On March $17,2023,$ Blinkin sells his shares to Nod.