Althea's business incurs research and experimental expenditures of $20,300 in 2023. For regular tax purposes, the costs

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Althea's business incurs research and experimental expenditures of $20,300 in 2023. For regular tax purposes, the costs are amortized over five years, beginning at the midpoint of the year. The business incurs no additional research and experimental costs in 2024

Assuming that Althea is a material participant in the business, what are her AMT adjustments for research and experimental expenditures in 2023 and 2024?