Vito owns and operates a news agency (as a sole proprietorship). During 2013, 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 2013. In addition, he incurred $120,000 in circulation expenditures in 2014 and again elected expense treatment. What AMT adjustments are required in 2013 and 2014 as a result of the circulation expenditures?