S&L Financial buys and sells securities expecting to earn profits on short-term differences in price. Assume that on December 27, 2024, S&L purchased Coca-Cola bonds at par for $775,000 and sold the bonds on January 3, 2025, for $779,500. At December 31, the bonds had a fair value of $771,500. What pretax amounts did S&L include in its 2024 and 2025 net income as a result of this investment (ignoring interest)?