Sandstorm Corporation decides to develop a new line of paints. The project begins in 2018. Sandstorm incurs the following expenses in 2018 in connection with the project:

Salaries	$147,600
Materials	44,280
Depreciation on equipment	22,140

The benefits from the project will be realized starting in July 2019. If an amount is zero, enter "0".

If Sandstorm Corporation elects a 60-month deferral and amortization period, there is a $__________ for 2018 and a $________ deduction for 2019.