Lawn.com is expected to have operating losses of $$325,100$ in its first year of business and $$278,100$ in its second year. However, the company expects to have income before taxes of $$372,000$ in its third year and $$700,800$ in its fourth year. The company's required rate of return is $10$ percent.

Assume a tax rate of $35$ percent and that current losses can be used to offset taxable income in future years.

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What is the present value of tax savings related to the operating losses in years $1$ and $2?($Round kresent value factor calculations to $4$ decimal places, e$.1\mathrm{.}2151$ and final answer to $0$ decimal places, e$.$g$.125.$ Enter negative amounts using elther a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Present value $