Sandstorm Corporation decides to develop a new line of paints. The project begins in 2021. Sandstorm incurs the following expenses in 2021 in connection with the project: Salaries Materials Depreciation on equipment $85,000 30,000 12,500 The benefits from the project will be realized starting in July 2022. 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 2021 and 2022?