35. At the beginning of year 1, Lisa and Marie were equal shareholders in LM Corporation, an S corporation. On April 30, year 1, Lisa sold half of her interest to Shelley. On August 8, year 1, Marie sold her entire interest to George. On December 31, year 1, the corporation reported net income of

$50,000. How is this income allocated to Lisa, Marie, Shelley, and George?

(Year 1 is not a leap year, and the date of sale is allocated to the seller.)