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's ordinary income for the year was $238,000 Requlred: What portion of this income must each shareholder include in income? Note: Assume 365 days in a year. Round Income per day of ownershlp to 4 decimal ploces. Round other Intermedlate colculations and final onswers to the nearest whole dollor amount. ( Answer is complete but not entirely correct