Clay Company uses the completed contract method on a contract that requires 14 months to complete. The contract is for $720,000 and has estimated costs of $406,800. At the end of 2020, $185,094 of the costs had been incurred. The contract is completed on schedule; however, total costs equal $416,800. Required: What is the amount of AMT adjustments for 2020 and 2021? (Round completion ratio to 3 decimal places. Negative amounts should be indicated by a minus sign.) 2020 2021 AMT Adjustment