S&L Financial buys and sells securities which it classifies as available-for-sale. On December 27, 2016, S&L purchased Coca-Cola common shares for $860,000 and sold the shares on January 3, 2017, for $866,000. At December 31, the shares had a fair value of $858,500, and S&L has the intent and ability to hold the investment until fair value recovers. What pretax amounts did S&L include in its 2016 and 2017 earnings as a result of this investment?