victorypartnership has four equal partners. At the beginning of the year, Tommy was one of the victory partners, but on October 1, he sold his partnership interest to Tim.

Required:

If Victory's ordinary income for the year was $476,000, what portion of this income should be allocated to Tommy and what portion should be allocated to Tim?(Assume 365 days in a year. Round income per day of ownership to 4 decimal places. Round your final answers to the nearest whole dollar amount.)