Clay Company uses the completed contract method on a contract that requires $14$ months to complete. The contract is for $$750,000$ and has estimated costs of $$425,000.$ At the end of $2023,$ $$210,000$ of the costs had been incurred. The contract is completed on schedule; however, total costs equal $$435,000.$

Required:

What is the amount of AMT adjustments for $2023$ and $2024?$

Negative amounts should be indicated by a minus sign. Round completion ratio to $3$ decimal places and round your final answers to nearest whole dollar.