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 2022 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 May 29 (149 days)	$ 167,000
May 30 through December 31 (216 days)	441,000
January 1 through December 31, 2022 (365 days)	$ 608,000

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

b. On May 29, 2022, Blinkin sells his shares to Nod.

Income Reported