CB Corporation Was Formed as a Calendar-Year S Corporation How Much 2014 Income Is Allocated to Each Shareholder If

CB Corporation was formed as a calendar-year S corporation. Casey is a 60% shareholder and Bryant is a 40% shareholder. On September 30, 2014, Bryant sold his CB shares to Don. CB reported business income for 2014 as follows (assume that there are 365 days in the year): $$\begin{array} { | l | r | } \hline { \text { Period } } & { \text { Income } } \\\hline \text { January } 1 \text { through September } 30 \text { (273 days) } & \$ 200,000 \\\hline \text { October } 1 \text { through December } 31 \text { (92 days } ) & 530,000 \\\hline \text { January } 1 \text { through December } 31 & \$ 730,000 \\\hline\end{array}$$ How much 2014 income is allocated to each shareholder if CB uses its normal accounting rules to allocate income to the specific periods in which it was actually earned?