Sandstorm Corporation decides to develop a new line of paints. The project begins in 2018. Sandstorm incurs the following expenses in 2018 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 2019. 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 2018 and 2019?