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 $$965,000$ and sold the bonds on January $3,2025,$ for $$968,500.$ At December $31,$

the bonds had a fair value of $$960,000.$

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.