Damon’s Lawn and Garden Supply, an accrual basis taxpayer, is the exclusive dealer for Tru-Cut lawn mowers. In 2020, 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 for a 2-year period. Damon’s purchases and pays for 200 lawn mowers in 2020 and 350 lawn mowers in 2021. The Dash Corporation pays $2,750 for advertising and promotion in 2020 and $5,500 in 2020. How much of the amount paid to the Dash Corporation for advertising and promotion can Damon’s deduct in 2020? in 2021?