Sandstorm Corporation decides to develop a new line of paints. The project begins in $2023$ in the U$.$S$.$ Sandstorm incurs the following expenses in $2023$ in connection with the project:

Salaries $$149,200$

Materials $44,760$

Depreciation on equipment $22,380$

The benefits from the project will be realized starting in July $2024.$ If an amount is zero, enter $"0".$

Sandstorm Corporation capitalizes and amortizes its research and experimental expenditures. What are its related deductions in $2023$ and $2024?$

$2023$: $fill in the blank $1$

$2024$: $fill in the blank $2$