Sandstorm Corporation decides to develop a new line of paints. The project begins in 2019. Sandstorm incurs the following expenses in 2019 in connection with the project: Salaries Materials $152,400 45,720 22,860 Depreciation on equipment The benefits from the project will be realized starting in July 2020. If an amount is zero, enter "0". If Sandstorm Corporation chooses to defer and amortize its research and experimental expenditures over a period of 60 months, what are its related deductions in 2019 and 2020? 2019: $ 0 2020: $ Feedback Check My Work Section 174 covers the treatment of research and experimental expenditures. The Regulations define research and experimental expend follows: all such costs incident to the development of an experimental or pilot model, a plant process, a product, a formula, an invention, or similar property, and the improvement of already existing property of the type mentioned