both are same question answer both pls

Winkin, Blinkin, and Nod are equal shareholders in SleepEZ, an S corporation. On March 15, 2022, Blinkin sells his shares to Nod. How much income should Blinkin report from SleepEZ for 2022 under the dally allocation? Refer to the following table for the timing of SleepEZ's income. QUESTION 3 Based upon the same facis in the prior question, how much income should Nod report from SleepEZ for 2022 under the specific; identification mathod