Required information

Problem $22-49($LO $22-3)($Static$)$

$[$The following information applies to the questions displayed below.$]$

Winkin, Blinkin, and Nod are equal shareholders in SleepEZ, an S corporation. In the conditions listed below, how much income should each report from SleepEZ for $2025$ under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZ's income.

Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount.

Problem $22-49$ Part b $($Static$)$

b$.$ On March $15,2025,$ Blinkin sells his shares to Nod.