Vito owns and operates a news agency (as a sole proprietorship). During 2015, he incurred expenses of $600,000 to increase circulation of newspapers and magazines that his agency distributes. For regular income tax purposes, he deducted the $600,000 in 2015. In addition, he incurred $120,000 in circulation expenditures in 2016 and again deducted the full amount. What AMT adjustments are required in 2015 and 2016 for the circulation expenditures? Explain.