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 May 9 (129 days) $ 135,000

May 10 through December 31 (236 days) 393,000

January 1 through December 31, 2018 (365 days) $ 528,000

b. On May 9, 2018, Blinkin sells his shares to Nod.

c. On May 9, 2018, Winkin and Nod each sell their shares to Blinkin.