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 $$875,000$ and sold the bonds on January $3,2025,$ for $$880,000.$ At December $31,$ the bonds had a fair value of $$873,000.$ What pretax amounts did S&L include in its $2024$ and $2025$ net income as a result of this investment $($ignoring interest$)?$