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 2023 under both the daily allocation and the specific identification allocation methods? Refer to the following table for the timing of SleepEZ's income. Period January 1 through February 28 (58 days) February 29 through December 31 (307 days) January 1 through December 31, 2023 (365 days) Income $ 152,000 418,000 $ 570,000 Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. c. On February 28, 2023, Winkin and Nod each sell their shares to Blinkin. Income Reported Daily Allocation Specific Identification Method Method Winkin Nod Blinkin