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

ABC was formed as a calendar-year S corporation with Alan,Brenda and Conner as equal shareholders.On May 1,2018,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 2018 as follows (assume that there are 365 days in the year):
$\begin{array} { l l } \text { Period } & \text { Income } \\\text { Jaruary } 1 \text { through April } 30 ( 120 \text { days } ) & \$ 200,000 \\\text { May } 1 \text { through Decernber } 31 ( 245 \text { days) } & \underline {530,000} \\ \text { Jaruary } 1 \text { through Decernber } 31 &\underline { \$ 730,000}\end{array}$ If ABC uses the daily method of allocating income between the S corporation short tax year (January 1 - April 30)and the C corporation short tax year (May 1 − December 31),how much income will it report on its S corporation short tax year return and its C corporation short tax year return for 2018?