David is the sole proprietor of a real estate construction business. He uses the completed contract method on a particular contract that requires 16 months to complete. The contract is for $500,000, with an estimated cost of $300,000. At the end of 2017, $180,000 of the costs had been incurred. The contract is completed in 2018, with the total cost being $295,000 to Determine the amount of adjustments for AMT purposes for 2017 and 2018.