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, 2019, 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 2019 as follows: (Assume that there are 365 days in the year.)
$\begin{array}{llcc}\quad \quad \quad \quad \quad \quad \quad \quad \quad \quad \quad \text { Period } & \text { Income } \\ \text { January 1 through April 30 (120 days) } &\$200,000\\ \text { May I through Decermber 31 (245 days) } &\underline{530,000}\\ \text { January 1 through December 31 } &\underline{\$730,000}\\\end{array}$
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?