S\&L Financial buys and selis securities which it classifies as available-for-5ale. Assume that on December 27, 2024, S\&L purchased Coca-Cola bonds at par for $890,000 and sold the bonds on January 3, 2025, for $897,000. At December 31 , the bonds had a fair value of $887,500, and S\&L has the intent and ability to hold the investment until fair value recovers, What pretax amounts did S\&L include in its 2024 and 2025 net income as a result of this investment? Note: Enter all amounts as positive values