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 2018 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 April 1 (91 days) $ 188,000 April 2 through December 31 (274 days) 361,000 January 1 through December 31, 2018 (365 days) $ 549,000 (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. b. On April 1, 2018, Blinkin sells his shares to Nod. c. On April 1, 2018, Winkin and Nod each sell their shares to Blinkin.