S\&L Financial buys and sells securities expecting to earn profits on short-term differences in price. On December 27, 2021, S\&L purchased Coca-Cola bonds at par for $980,000 and sold the bonds on January 3, 2022, for $984,000. At December 31 , the bonds had a fair value of $974,500. What pretax amounts did S\&L include in its 2021 and 2022 net income as a result of this investment (ignoring interest)? (Enter all amounts as positive values.)