Damon's Lawn and Garden Supply, an accrual basis taxpayer, is the exclusive dealer for Tru-Cut lawn mowers. In 2021, Damon's agrees to pay the Dash Corporation, the manufacturer of Tru-Cut, an additional $15 per lawn mower. In exchange, the Dash Corporation will provide advertising and promotion to Damon's over for a 2-year period. Damon's purchases and pays for 200 lawn mowers in 2021 and 350 lawn mowers in 2022. The Dash Corporation pays $2,750 for advertising and promotion in 2021 and $5,500 in 2022. How much of the amount paid to the Dash Corporation for advertising and promotional services can Damon's deduct in 2021? in 2022?