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: 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 ? \begin{tabular}{ll} 2023:$ & X \\ 2024:$ & x \end{tabular}