Vito owns and operates a news agency (as a sole proprietorship). During 2014, he incurred expenses of $600,000 to increase circulation of newspapers and magazines that his agency distributes. For regular income tax purposes, he elected to expense the $600,000 in 2014. In addition, he incurred $120,000 in circulation expenditures in 2015 and again elected expense treatment. What AMT adjustments are required in 2014 and 2015 as a result of the circulation expenditures?