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 30 shares to his brother and 45 shares to his daughter. WRT's ordinary income for the year was $228,000. What portion of this income must each shareholder include in income? (Assume 365 days in a year. Round income per day of ownership to 4 decimal places. Round your final answers to the nearest whole dollar amount.) Brother's income Daughter's income Mr. Wallace's income