Sandstorm Corporation decides to develop a new line of paints. The project begins in 2020. Sandstorm incurs the following expenses in 2020 in connection with the project: The benefits from the project will be realized starting in July 2021 . If an amount is zero, enter "0". 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 2020 and 2021 ? 2020: \$ 2021: \$