5. S&L Financial buys and sells securities that it typically classifies as available-for-sale. Assume that on December 27, 2024, S&L purchased Coca-Cola bonds at par for $760,000 and sold the bonds on January 3, 2025, for $764,000. At December 31, the bonds had a fair value of $757,000. When it purchased the Coca-Cola bonds, S&L Financial decided to elect the fair value option for this investment. What pretax amounts did S&L include in its 2024 and 2025 net income as a result of this investment (ignoring interest)?