Texas couple divorces in 2022. Lived together until April 30, 2022 and divorce is final August 31, 2022.

Wife is sole shareholder in S-Corp. For 2022 her net income on K-1 is $72,000.

My understanding is that, when filing their individual tax returns, they are to split the community income 50-50 up until the date the divorce is final.

However, how is the S-Corp income allocated when all you have is the final K-1? Pro-rate to the date of divorce?

Are there any differences between the allocation of S-Corp income and Partnership income?

Opinions and references would be greatly appreciated.