XYZ Corporation has elected to be taxed as a Subchapter S corporation. Joe Smith owned 100% of the corporation until February 28, 2019. On March 1 he transferred 30% of his stock to Brian Bond. On June 30, 2019 he sold another 20% of his stock to Brian. For the calendar year, 2019 XYZ Corporation’s non-separately stated taxable income was equal to $365,000. What is Joe’s share of that 2019 income? What is Brian’s share of that 2019 income?