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 18 (138 days)	$	133,000
May 19 through December 31 (227 days)		363,000
January 1 through December 31, 2018 (365 days)	$	496,000

On May 18, 2018, Winkin and Nod each sell their shares to Blinkin.

Income Reported Specific es Daily Allocation Identification Method Method Winkin Blinkin Nod