Problem: Module 9 Textbook Problem 6 Learning Objective: 9-3 Describe how families can use partnerships or S corporations to shift income 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 Required: 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 other intermediate calculations and final answers to the nearest whole dollar amount.) \begin{tabular}{|l|l|} \hline & \multicolumn{1}{|c|}{ Amount } \\ \hline Brother's income & \\ \hline Daughter's income & \\ \hline Mr. Wallace's income & \\ \hline \end{tabular}