ABC Was Formed as a Calendar-Year S Corporation with Alan

ABC was formed as a calendar-year S corporation with Alan, Brenda and Conner as equal shareholders. On May 1, 2014, ABC's S election was terminated after Conner sold his ABC shares (one-third of all shares) to his solely owned C corporation Conner, Inc. ABC reported business income for 2014 as follows (assume that there are 365 days in the year): $$\begin{array} { | l | r | } \hline { \text { Period } } & { \text { Income } } \\\hline \text { January 1 through April } 30 \text { (120 days) } & \$ 200,000 \\\hline \text { May } 1 \text { through December } 31 \text { (245 days) } & \mathbf { 5 3 0 , 0 0 0 } \\\hline \text { January } 1 \text { through December } 31 & \$ 730.000 \\\hline\end{array}$$ If ABC uses the specific identification method to allocate income, how much will it allocate to the S corporation short year and C corporation short year?