Assume Joe Harry Sells His 25percent Interest in Joe's S

Assume Joe Harry sells his 25percent interest in Joe's S Corporation, to Tyrone on January 29. Using the specific identification allocation method, how much income does Joe Harry report if Joe's S Corporation, earned $230,000 from January 1 to January 29 and a total of $2,555,000 from January 1 through December 31 (365 days) ?

A) $57,500
B) $230,000
C) $49,000
D) $196,000
E) None of the choices are correct.