5&L Financial buys and sells securities that it typically classifies as available-for-sale. On December 27, 2021, S&L purchased Coca- Cola bonds at par for $935,000 and sold the bonds on January 3, 2022, for $937,500. At December 31, the bonds had a fair value of $931,000. 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 2021 and 2022 net income as a result of this investment (ignoring interest)? Pretax amount 2021 Loss Gain 2022