Sandstorm Corporation decides to develop a new line of paints. The project begins in 2019. Sandstorm incurs the following expenses in 2019 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 2020. 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 2019 and 2020?