WRT$,$ a calendar year S corporation, has $100$ shares of outstanding stock. At the beginning of the year, Mr$.$ Wallace owned all $100$

shares. On September $30,$ he gave $25$ shares to his brother and $40$ shares to his daughter. WRT$\text{'}$s ordinary income for the year was

$$238,000.$

Required:

What portion of this income must each shareholder include in income?

Note: Assume $365$ days in a year. Round income per day of ownership to $4$ decimal places. Round other intermediate calculations

and final answers to the nearest whole dollar amount.