Rust Company is a real estate construction business with average annual gross receipts of $3,000,000. Rust uses the completed contract method on a particular contract that requires 16 months to complete. The contract is for $500,000, with estimated costs of $300,000. At the end of 2014, $180,000 of costs had been incurred. The contract is completed in 2015, with the total cost being $295,000. Complete the statements below that outline the AMT adjustment for both 2014 and 2015. I completed the first statement, and I need your help competing the second statement. Thanks

For 2014, the AMT adjustment is positive of $ 120,000 .

For 2015, the AMT adjustment is negative of $ .