Sandstorm Corporation decides to develop a new line of paints. The project begins in 2022. Sandstorm incurs the following expenses in 2022 in connection with the project: Salaries: $85,000 Materials: $30,000 Depreciation on equipment: $12,500 The benefits from the project will be realized starting in July 2023. Sandstorm's amortization deduction for 2022 is $12,750 and $____ for 2023