Rust Company is a real estate construction business with average annual gross receipts of $3 million. Rust uses the completed contract method on a particular contract that requires 16 months to complete. The contract is for $500,000, with estimated costs of $300,000. At the end of 2014, $180,000 of costs had been incurred. The contract is completed in 2015, with the total cost being $295,000. Determine the amount of adjustments for AMT purposes for 2014 and 2015.