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	$93,200
Materials	27,960
Depreciation on equipment	13,980

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: $_____ 2020: $_____