S8L Financial buys and selis securities expecting to earn profits on short-term differences in price. On December 27. 2021, S8L purchased Coca-Cola bonds at par for $860,000 and sold the bonds on January 3,2022 , for $866,000. At December 31, the bonds had a fair value of $858,500. What pretax amounts did S\&L include in its 2021 and 2022 net income as a result of this investment (ignoring interest)? (Enter all amounts as positive values.)