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 $860,000 and sold the bonds on January 3, 2025, for $866,000. At December 31 . the bonds had a fair value of $858,500. What pretax amounts did S\&L include in its 2024 and 2025 net income as a result of this investment (ignoring interest)? Note: Enter all amounts as positive values