S&L Financial buys and sells securities that it typically classifies as available$-$for$-$sale. Assume that on December $27,2024,$ S&L purchased Coca$-$Cola bonds at par for $$920,000$ and sold the bonds on January $3,2025,$ for $$922,000.$ At December $31,$ the bonds had a fair value of $$916,500.$ When it purchased the Coca$-$Cola bonds, S&L Financial decided to elect the fair value option for this investment.

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.

$\backslash$table$[[,,$Pretax amount$],[2024,$Gain,$],[2025,$Gain,$]]$