S&L Financial buys and sells securities that it typically classifies as available-for-sale. On December 27, 2021, S&L purchased Coca- Cola bonds at par for $950,000 and sold the bonds on January 3, 2022, for $953,000. At December 31, the bonds had a fair value of $945,500. 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 2021 and 2022 net income as a result of this investment (ignoring interest)? (Enter all amounts as positive values.) Pretax amount 2021 Loss 2022 Gain