S&L Financial buys and sells securities expecting to earn profits on short-term differences in price. On December 27, 2016, S&L purchased Coca-Cola common shares for $745,000 and sold the shares on January 3, 2017, for $748,500. At December 31, the shares had a fair value of $742,500. What pretax amounts did S&L include in its 2016 and 2017 earnings as a result of this investment?