Sandstorm Corporation decides to develop a new line of paints. The project begins in 2015. Sandstorm incurs the following expenses in 2015 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 2016. 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 2015 and 2016?